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Germany - Denmark Tax Treaty (as amended by 2020 protocol) — Orbitax Tax Hub

CHAPTER I - GENERAL PROVISIONS
CHAPTER II - TAXATION OF INCOME AND CAPITAL
CHAPTER III - TAXATION OF ESTATES, INHERITANCES AND DONATIONS
CHAPTER IV - MUTUAL ASSISTANCE IN MATTERS OF TAXATION
CHAPTER V - TAXPAYER'S PROTECTION AND MUTUAL AGREEMENT PROCEDURE
CHAPTER VI - SPECIAL PROVISIONS
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

*PROTOCOL

PROTOCOL TO THE CONVENTION BETWEEN THE FEDERAL REPUBLIC OF GERMANY AND THE KINGDOM OF DENMARK FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND WITH RESPECT TO TAXES ON ESTATES, INHERITANCES AND GIFTS, AND FOR THE PREVENTION OF TAX EVASION AND AVOIDANCE

The Federal Republic of Germany and the Kingdom of Denmark have agreed upon the following provisions which shall form an integral part of the said Convention:

With reference to Article 29:

The processing of personal data under this Convention shall be based on Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation), as well as the other domestic data protection provisions of the Contracting State concerned.