The Act implementing Council Directive (EU) 2017/1852 of 10 October 2017 in Denmark entered into force on 30 June 2019. The Directive contains provisions on the effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Arbitration Convention of the Union, and in particular disputes leading to double taxation.

The Directive will apply in Denmark from 1 July 2019 to disputes relating to income or assets in tax years beginning on or after 1 January 2018.