Denmark Tax Agency Clarifies MAP Initiation Requests Under DTA With Greenland

The Danish Customs and Tax Administration Feb. 16 posted City Court Decision No. SKM2026.84.BR, clarifying mutual agreement procedure (MAP) initiation requests under the 1979 DTA with Greenland, last amended in 2024. The taxpayer, an individual who moved from Greenland to Denmark, objected to a Danish tax assessment regarding interest expenses from the rental of his properties in Greenland and requested the initiation of a MAP. The taxpayer was advised that he could choose to be taxed under various regimes, but didn’t object to the Tax Agency’s assessment within the applicable deadline. On appeal, the City Court found that: 1) because ...