Denmark

Denmark has exchange of information relationships with 124 jurisdictions through 72 DTCs and 53 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Croatia DTC  14 Sep 2007  2007-09-14 22 Feb 2009  2009-02-22 Yes No
Philippines DTC  30 Jun 1995  1995-06-30 24 Dec 1997  1997-12-24 Yes No
Indonesia DTC  28 Dec 1985  1985-12-28 29 Apr 1986  1986-04-29 Yes No
Romania DTC  13 Dec 1976  1976-12-13 28 Dec 1977  1977-12-28 Yes No
Liechtenstein TIEA  17 Dec 2010  2010-12-17 7 Apr 2012  2012-04-07 Yes Yes
Viet nam DTC  31 May 1995  1995-05-31 24 Apr 1996  1996-04-24 Unreviewed No
Tunisia DTC  5 Feb 1981  1981-02-05 28 May 1981  1981-05-28 Yes No
Chinese Taipei DTC  30 Aug 2005  2005-08-30 23 Dec 2005  2005-12-23 Unreviewed No
Malta DTC  13 Jul 1998  1998-07-13 30 Dec 1998  1998-12-30 Yes No
Panama TIEA  16 Nov 2012  2012-11-16 not yet in force  1900-01-01 Yes Yes
Brunei Darussalam TIEA  27 Jun 2012  2012-06-27 15 Mar 2013  2013-03-15 Yes Yes
Estonia DTC  4 May 1993  1993-05-04 30 Dec 1993  1993-12-30 Yes No
Vanuatu TIEA  13 Oct 2010  2010-10-13 not yet in force  1900-01-01 Yes Yes
Austria DTC  25 May 2007  2007-05-25 28 Mar 2008  2008-03-28 Yes Yes
Guatemala TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Japan DTC  3 Feb 1968  1968-02-03 26 Jul 1968  1968-07-26 Yes No
Bermuda TIEA  16 Apr 2009  2009-04-16 25 Dec 2009  2009-12-25 Yes Yes
Bahamas, The TIEA  10 Mar 2010  2010-03-10 9 Sep 2010  2010-09-09 Yes Yes
Macao, China TIEA  29 Apr 2011  2011-04-29 15 Oct 2011  2011-10-15 Yes Yes
Trinidad and Tobago DTC  20 Jun 1969  1969-06-20 17 May 1971  1971-05-17 No No
San Marino TIEA  12 Jan 2010  2010-01-12 19 May 2010  2010-05-19 Yes Yes
Switzerland DTC  23 Nov 1973  1973-11-23 15 Oct 1974  1974-10-15 No Yes
Curaçao TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
Venezuela DTC  3 Dec 1998  1998-12-03 21 Jun 2001  2001-06-21 Unreviewed No
Liberia TIEA  10 Nov 2010  2010-11-10 18 May 2012  2012-05-18 Yes Yes
Sweden TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Faroe Islands TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Kyrgyzstan DTC  21 Oct 1986  1986-10-21 28 Sep 1987  1987-09-28 Unreviewed No
Sint Maarten TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
Hong Kong, China TIEA  22 Aug 2014  2014-08-22 4 Dec 2015  2015-12-04 Unreviewed Yes
Anguilla TIEA  2 Sep 2009  2009-09-02 10 Apr 2011  2011-04-10 Yes Yes
Armenia DTC  21 Oct 1986  1986-10-21 28 Sep 1987  1987-09-28 Unreviewed No
Grenada TIEA  19 May 2010  2010-05-19 14 Feb 2012  2012-02-14 Yes Yes
South Africa DTC  21 Jun 1995  1995-06-21 3 Dec 1997  1997-12-03 Yes No
Greenland TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Georgia DTC  10 Oct 2007  2007-10-10 1 Jan 2009  2009-01-01 Yes Yes
New Zealand DTC  10 Oct 1980  1980-10-10 22 Jun 1981  1981-06-22 Yes No
Uganda DTC  14 Oct 2000  2000-10-14 8 May 2001  2001-05-08 Yes No
Belgium DTC  16 Oct 1969  1969-10-16 31 Dec 1970  1970-12-31 Yes Yes
Germany DTC  22 Nov 1995  1995-11-22 25 Dec 1996  1996-12-25 Yes No
Uruguay TIEA  14 Dec 2011  2011-12-14 7 Jan 2013  2013-01-07 Yes Yes
Gibraltar TIEA  2 Sep 2009  2009-09-02 13 Feb 2010  2010-02-13 Yes Yes
Cayman Islands TIEA  1 Apr 2009  2009-04-01 6 Feb 2010  2010-02-06 Yes Yes
Antigua and Barbuda TIEA  2 Sep 2009  2009-09-02 23 Feb 2011  2011-02-23 Yes Yes
Ghana DTC  20 Mar 2014  2014-03-20 3 Dec 2015  2015-12-03 Unreviewed Yes
Hungary DTC  27 Apr 2011  2011-04-27 1 Jan 2013  2013-01-01 Yes Yes
Russian Federation DTC  8 Feb 1996  1996-02-08 27 Apr 1997  1997-04-27 Yes No
Jamaica DTC  16 Aug 1990  1990-08-16 10 Oct 1991  1991-10-10 Yes No
Seychelles TIEA  30 Mar 2011  2011-03-30 28 Jul 2012  2012-07-28 Yes Yes
Monaco TIEA  23 Jun 2010  2010-06-23 2 Oct 2010  2010-10-02 Yes Yes
Montenegro DTC  19 Mar 1981  1981-03-19 10 Jan 1982  1982-01-10 Unreviewed No
Jamaica TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Thailand DTC  23 Feb 1998  1998-02-23 11 Feb 1999  1999-02-11 Unreviewed No
Niue TIEA  16 Oct 2013  2013-10-16 22 Feb 2014  2014-02-22 Yes Yes
Jersey TIEA  28 Oct 2008  2008-10-28 6 Jun 2009  2009-06-06 Yes Yes
Portugal DTC  14 Dec 2000  2000-12-14 24 May 2002  2002-05-24 Yes No
Qatar TIEA  6 Sep 2013  2013-09-06 not yet in force  1900-01-01 Yes Yes
Tanzania DTC  6 May 1976  1976-05-06 31 Dec 1976  1976-12-31 Unreviewed No
Ukraine DTC  5 Mar 1996  1996-03-05 20 Aug 1996  1996-08-20 Yes No
Azerbaijan DTC  17 Feb 2017  2017-02-17 not yet in force  1900-01-01 Unreviewed No
Slovenia DTC  2 May 2001  2001-05-02 3 Jun 2002  2002-06-03 Yes No
Egypt DTC  9 Feb 1989  1989-02-09 12 Apr 1990  1990-04-12 Unreviewed No
Kuwait DTC  22 Jun 2010  2010-06-22 2 Oct 2013  2013-10-02 Unreviewed No
Montserrat TIEA  22 Nov 2010  2010-11-22 21 Oct 2011  2011-10-21 Yes Yes
Argentina DTC  12 Dec 1995  1995-12-12 3 Sep 1997  1997-09-03 Yes No
Zambia DTC  13 Sep 1973  1973-09-13 18 Oct 1974  1974-10-18 Unreviewed No
Israel DTC  9 Sep 2009  2009-09-09 29 Dec 2011  2011-12-29 Yes Yes
Poland DTC  6 Dec 2001  2001-12-06 1 Jan 2003  2003-01-01 Yes Yes
Kazakhstan DTC  10 Dec 1993  1993-12-10 27 Dec 1993  1993-12-27 No No
Belarus DTC  21 Oct 1986  1986-10-21 28 Sep 1987  1987-09-28 Unreviewed No
Cook Islands TIEA  16 Dec 2009  2009-12-16 2 Oct 2011  2011-10-02 Yes Yes
Kenya DTC  13 Dec 1972  1972-12-13 15 Mar 1973  1973-03-15 Yes No
Lithuania DTC  13 Oct 1993  1993-10-13 30 Dec 1993  1993-12-30 Yes No
Mauritius TIEA  1 Dec 2011  2011-12-01 1 Jun 2012  2012-06-01 Yes Yes
Spain TIEA  12 Nov 2009  2009-11-12 1 Dec 2010  2010-12-01 Yes No
China DTC  16 Jun 2012  2012-06-16 28 Dec 2012  2012-12-28 Yes Yes
Isle of Man TIEA  30 Oct 2007  2007-10-30 26 Sep 2008  2008-09-26 Yes Yes
Canada DTC  17 Sep 1997  1997-09-17 2 Mar 1998  1998-03-02 Yes No
Bahrain TIEA  14 Oct 2011  2011-10-14 5 Sep 2012  2012-09-05 Yes Yes
Aruba TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
Korea, Republic of DTC  11 Nov 2007  2007-11-11 8 Jan 1979  1979-01-08 Yes No
United Kingdom DTC  11 Nov 1980  1980-11-11 17 Dec 1980  1980-12-17 Yes No
Costa Rica TIEA  29 Jun 2011  2011-06-29 not yet in force  1900-01-01 Yes Yes
Bangladesh DTC  16 Jul 1996  1996-07-16 18 Dec 1996  1996-12-18 Unreviewed No
Samoa TIEA  16 Dec 2009  2009-12-16 22 Mar 2012  2012-03-22 Yes Yes
Netherlands DTC  1 Jul 1996  1996-07-01 6 Mar 1998  1998-03-06 Yes No
Italy DTC  5 May 1999  1999-05-05 27 Jan 2003  2003-01-27 Yes No
Guernsey TIEA  28 Oct 2008  2008-10-28 6 Jun 2009  2009-06-06 Yes Yes
Turks and Caicos Islands TIEA  7 Sep 2009  2009-09-07 25 Jan 2011  2011-01-25 Yes Yes
Singapore DTC  3 Jul 2000  2000-07-03 22 Dec 2000  2000-12-22 Yes Yes
Chile DTC  20 Sep 2002  2002-09-20 21 Dec 2004  2004-12-21 Yes No
Pakistan DTC  22 Oct 1987  1987-10-22 22 Oct 1987  1987-10-22 No No
Brazil DTC  27 Aug 1974  1974-08-27 5 Dec 1974  1974-12-05 Yes No
India DTC  8 Mar 1989  1989-03-08 13 Jun 1989  1989-06-13 Yes No
Saint Kitts and Nevis TIEA  2 Sep 2009  2009-09-02 23 Feb 2011  2011-02-23 Yes Yes
Saint Lucia TIEA  12 Oct 2009  2009-10-12 8 Oct 2011  2011-10-08 Yes Yes
Andorra TIEA  24 Feb 2010  2010-02-24 13 Feb 2011  2011-02-13 Yes Yes
Greece DTC  18 May 1989  1989-05-18 18 Jan 1992  1992-01-18 Yes No
Saint Vincent and the Grenadines TIEA  1 Sep 2009  2009-09-01 1 Apr 2011  2011-04-01 Yes Yes
Luxembourg DTC  17 Nov 1980  1980-11-17 22 Mar 1982  1982-03-22 Yes Yes
Belize TIEA  15 Sep 2010  2010-09-15 9 Mar 2011  2011-03-09 Yes Yes
Malaysia DTC  4 Dec 1970  1970-12-04 4 Jun 1970  1970-06-04 Yes No
Cyprus DTC  11 Oct 2010  2010-10-11 18 May 2011  2011-05-18 Yes Yes
Marshall Islands TIEA  28 Sep 2010  2010-09-28 3 Dec 2011  2011-12-03 Yes Yes
Botswana TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Yes Yes
Serbia DTC  15 May 2009  2009-05-15 18 Dec 2009  2009-12-18 Unreviewed Yes
Finland TIEA  7 Dec 1989  1989-12-07 8 May 1991  1991-05-08 Yes No
Morocco DTC  8 May 1984  1984-05-08 25 Dec 1992  1992-12-25 Yes No
Mexico DTC  11 Jun 1997  1997-06-11 22 Dec 1997  1997-12-22 Yes No
Sri Lanka DTC  22 Dec 1981  1981-12-22 23 Feb 1983  1983-02-23 Unreviewed No
Bulgaria DTC  2 Dec 1988  1988-12-02 27 Mar 1989  1989-03-27 Yes No
Norway TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Barbados TIEA  3 Nov 2011  2011-11-03 14 Jun 2012  2012-06-14 Yes Yes
Turkey DTC  30 May 1991  1991-05-30 20 Jun 1993  1993-06-20 Yes No
Dominica TIEA  19 May 2010  2010-05-19 1 Feb 2012  2012-02-01 Yes Yes
Slovakia DTC  5 May 1982  1982-05-05 27 Dec 1982  1982-12-27 Yes No
Virgin Islands, British TIEA  18 May 2009  2009-05-18 15 Apr 2010  2010-04-15 Yes Yes
Australia DTC  1 Apr 1981  1981-04-01 27 Oct 1981  1981-10-27 Yes No
Latvia DTC  10 Dec 1993  1993-12-10 27 Dec 1993  1993-12-27 Yes No
Iceland TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
United Arab Emirates TIEA  4 Nov 2015  2015-11-04 not yet in force  1900-01-01 Yes Yes
Ireland DTC  26 Mar 1993  1993-03-26 8 Oct 1993  1993-10-08 Yes No
Former Yugoslav Republic of Macedonia DTC  20 Mar 2000  2000-03-20 14 Dec 2000  2000-12-14 Yes No
Czech Republic DTC  25 Aug 2011  2011-08-25 17 Dec 2012  2012-12-17 Yes Yes
United States DTC  19 Aug 1999  1999-08-19 29 Jan 2001  2001-01-29 Yes Yes