Relationship dossier
Denmark
Luxembourg
Relationship assessment
Close European ties, with a former tax convention that Denmark terminated
Denmark toward Luxembourg
+5Denmark participated in a bilateral double-taxation convention with Luxembourg and later terminated it, combining a concrete period of cooperation with a consequential policy change.
Luxembourg toward Denmark
+5Luxembourg participated in a bilateral double-taxation convention with Denmark, providing a concrete framework for cooperation. The convention was later terminated by Denmark.
Overall relationship
+10European integration provides a close institutional setting for Denmark–Luxembourg relations, while the bilateral tax convention was a concrete area of cooperation. Denmark’s termination of that convention is a notable countervailing development; the extent of other direct bilateral arrangements is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Denmark and Luxembourg have maintained close institutional ties through European integration. A bilateral double-taxation convention provided a concrete framework for cooperation, although Denmark later ended the convention. The convention’s termination tempers the otherwise cooperative picture, and the scope of other direct government cooperation is unclear.
Areas of tension
- Denmark’s termination of the bilateral double-taxation convention
Key developments
Denmark and Luxembourg concluded a bilateral convention to avoid double taxation.
Denmark terminated the bilateral double-taxation convention with Luxembourg.
Major uncertainties
- The scope of direct government cooperation beyond European institutions and the former tax convention is unclear.
- The effects of Denmark’s termination of the tax convention on current bilateral tax arrangements are unclear.