Double taxation treaty between Denmark and France in effect from 1 January 2024

On 13 December 2023 the French parliament adopted the double taxation treaty between Denmark and France. The double taxation treaty between the two countries has effect from 1 January 2024, as Denmark ratified the agreement in March 2023.

This means that there is finally a double taxation treaty with France, as Denmark terminated the old agreement in 2008. The reason for the termination was that Danish pensions could only be taxed in the country of residence (France) even though the deductions were made in Denmark.

Not until 2019 did the two countries agree on how to solve the situation and in 2022 a new double taxation treaty was signed but not ratified until 2023.

This is very good news for companies etc. doing business in the respective countries and for Danish individuals living in France or holding French property.