Denmark Tax Agency Clarifies Taxation of Pensions, Interest Income Under DTA, Protocol With France

The Danish Customs and Tax Administration Feb. 24 posted online Tax Council Binding Answer No. SKM2025.96.SR, clarifying the taxation rules for certain pension and interest income under the 2022 DTA and protocol with France. The taxpayer, a retired Danish civil servant, was now residing and liable for tax in France, where he received pension and interest income from Denmark. The taxpayer sought clarification on whether Denmark could tax the interest income and pensions under the DTA and protocol, which entered into force on Dec. 29, 2023. The Tax Council confirmed that: 1) Denmark couldn’t tax the taxpayer’s interest income from ...