DT5915 - Denmark: Relief from Danish tax

United Kingdom residents claiming relief from Danish tax on dividends (see DT5905, DT5906 and DT5907) should make their claims on form 06.006 which may be obtained from CAR (Residency)or from Materieldepotet, Told-og Skatteregion Copenhagen 1 (City), Strandgade 100, 1401 Copenhagen K, Denmark. The claimant completes the form in triplicate, retains one copy and sends the remaining two copies to his tax office in the United Kingdom. If the necessary conditions (see INTM162030) are satisfied, the certificate can be signed and stamped, one copy being kept by the tax office and the remaining copy being sent to Told-og Skattestyrelsen in Denmark as directed on the form, unless the shares are held by the UK resident through the Euroclear operating system, when the remaining copy should be sent directly to Euroclear in Brussels who will then be responsible for forwarding the claim to the Danish tax authorities.

Where a taxpayer is assessable on the remittance basis, Article 28(1) of the agreement limits relief from Danish tax to income remitted to the United Kingdom and taxed here. Consequently form 06.006 should not be completed unless the relevant dividends are taxed in the United Kingdom.