Appendix 1	ADDITIONAL AGREEMENT TO THE DANISH-GREENLANDIC DOUBLE TAX AGREEMENT
Appendix 2	Agreement pursuant to Article 24 of the Agreement between the Danish Government and Naalakkersuisut signed the 18. October 1979 for the avoidance of double taxation as regards income and property taxes, as well as on aid in tax matters ;
Appendix 3	Agreement pursuant to Article 24 of the Agreement between the Danish Government and Naalakkersuisut signed the 18. October 1979 for the avoidance of double taxation as regards income and property taxes, as well as on aid in tax matters ;
Appendix 4	Agreement pursuant to Article 24 of the Agreement between the Danish Government and Naalakkersuisut signed the 18. October 1979 for the avoidance of double taxation as regards income and property taxes, as well as on aid in tax matters ;

Promise of the conclusion of supplementary agreements to the Danish-Greenlandic double taxation agreement

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1. Four additional contracts of 20. February 2012, cf. Annex 1-4 to this Act, for the agreement between the Danish Government and Greenland (Danish Government) Agreement concluded by 18. Oct 1979 to avoid double taxation as regards income and property taxes, as well as on aid in tax matters as last amended by law no. 1332 of 19. In December 2008, this part of the realm applies.

Paragraph 2. The tensors shall enter into force and shall apply in accordance with the provisions of their entry into force.

§ 2. In the Pension Taxation Act, cf. Law Order no. 170 of 22. February 2011, as amended, inter alia, in section 1 of Act 1. 1561 of 21. In December 2010 and section 2 of the Law No 398 of 9. May 2012, and no later than Section 6 of Law. 922 by 18. September 2012, the following changes are made :

1. I § 1 pasted as paragraph 3 :

" Stop. 3. Pension justifiable, which is considered to be settled in Greenland by the double-tax agreement between Denmark and Greenland, is the taxable of pension schemes as referred to in paragraph 1. 1 in Danish insurance undertakings, etc. ` ;

2. Three places in Section 15 (3). 7, shall be inserted after ' Section 1 (1). 1 ":" and 3 ".

3. I section 16 (4). 1, shall be inserted after ' Section 1 (1). 1 ":" and 3 ".

4. I § 23 (1) (a) 1 and four places in the paragraph 3, shall be inserted after ' Section 1 (1). 1 ":" and 3 ".

5. I § 29, paragraph. 3, shall be inserted after ' Section 1 (1). 1 ":" and 3 ".

6. I Section 31 (1). 1, no. 7, the words ' and '.

7. I Section 31 (1). 1, no. 8, change '. ` to : ", and".

8. I Section 31 (1). 1, pasted as no. 9 :

" 9) the information to be communicated to the customs and tax authorities for the purposes of the decision to be transferred to Greenland by the tax agreement between Denmark and Greenland of 20, after this law. "February 2012."

9. I Section 31 (1). 2, the ' full taxable person shall be amended in accordance with the provisions of Article 1 (1) ' : ' the taxable in accordance with the provisions of paragraph 1 (1). One and three.

§ 3. Law no. 474 of 12. In June 2009, on the various aspects relating to the Self-Government of Greenland, the following changes are made :

1. I § 5 is amended " Additional Agreement of 31. August 1997 ` shall mean the supplementary agreements of 31. August 1997 and 20. "February 2012".

§ 4. The Act shall enter into force on the day following the announcement in the law in Juditsiding, cf. however, paragraph 1 3.

Paragraph 2. Section 2 has effect from the year 2013 of the income year.

Paragraph 3. section 3 shall enter into force and have effect from 1. January 2013.

§ 5. sections 1 and 2 shall not apply to the Faeroe Islands and Greenland.

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Appendix 1

ADDITIONAL AGREEMENT TO THE DANISH-GREENLANDIC DOUBLE TAX AGREEMENT

The Danish Government and Naalakkersuisut,

which would like to conclude an additional agreement to amend the Agreement of 18. October 1979 for the avoidance of double taxation as regards income and property taxes, as well as on aid in tax matters, as last amended by the Additional Agreement of 19. August 2008,

has agreed to :

ARTICLE 1

The agreement shall be inserted after Article 17 as a new Article :

' Article 17 a

Pension

1. Pensions and other similar charges derived from one part of the rice and shall be paid to a person residing in the other part of the kingdom, whether they are to be used in the past or not, only in the second part of the realm. However, such pensions and other similar charges may be taxed in the former part of the kingdom where :

a) contributions paid by the beneficiary to the pension scheme were deduced in the recipient ' s taxable income in the first part of the kingdom after the legislation of that part of the kingdom ; or

b) contributions paid by an employer were not taxable for the beneficiary in the first part of the kingdom after the legislation of that part of the realm.

2. Pensions must be regarded as coming from part of the realm provided that they are paid out by a pension fund or other similar institution which provides pension schemes to which natural persons can join in order to secure retirement benefits, such pension fund or other equivalent institution has been established, tax-recognized and controlled in accordance with the legislation of this Part of the Kingdom.

3. If a person resident in Denmark receives a pension from a pension scheme and paid contributions to the scheme, whereas the former was resident in Greenland, the pension must be fully or partially not included in the taxable amount ; income in accordance with the rules laid down in Article 20 (5) of the pension. 4 and 5. Where payments from the pension scheme are subject to the tax on the pension tax bill, the payments shall be exempt in full or in part for this levy in accordance with the rules laid down in Article 32 (32) of the Pension Act. One and three. "

ARTICLE 2

Article 25 is amended as follows :

a. Slice 2 is deleted.

b. In paragraph 3, which shall then be paragraph 2, the words ' and 2 ` shall be deleted.

ARTICLE 3

Paragraph 1. This Additional Agreement shall enter into force on the day in which both parties have signed it.

Paragraph 2. However, the agreement will not take effect until the day on which the approval of the agreement is announced by the People's Republic of Parliament.

Paragraph 3. The agreement has the effect of and with 1. January 2013.

ARTICLE 4

This supplementary agreement must remain in force as long as the agreement of 18. October 1979 is in force.

Done at Copenhagen, 20. For the Council February 2012, in two copies in Danish and two copies in Greenlandic, which are equally valid.

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Appendix 2

Agreement pursuant to Article 24 of the Agreement between the Danish Government and Naalakkersuisut signed the 18. October 1979 for the avoidance of double taxation as regards income and property taxes, as well as on aid in tax matters ;

The Danish Government and Naalakkersuisut,

which would like to conclude an additional agreement pursuant to Article 24 of the 18 Agreement. In October 1979, the avoidance of double taxation as regards income and property taxes, as well as aid in tax matters,

has agreed to :

In cases where a person resident in one part of the kingdom has a tax-favoured pension scheme in a pensioner's home in the other part of the kingdom, the second part of the kingdom shall tax the recurring return of this scheme, which : whether the person was resisted in the second part of the kingdom.

After the end of each year, the part of the kingdom in which the pensioner is resident shall transfer the tax collected in this year by the end of the scheme to the part of the kingdom where the person concerned is resisted.

In cases where a person who has been resident in the part of the kingdom where the pensioner is resident is resident in the second part of the realm, transfer the first time for tax to the first whole calendar year in which the person is resisted in the second part of the realm. In cases where a person who has been resident in the part of the kingdom where the pensioner is not resident is resident in the second part of the kingdom where the pensioner is resident, transfer first time must be evaded for tax, relating to the first entire calendar year in which the person resides in the other part of the kingdom.

A pension scheme shall be considered as a tax beneficiary when payments to the scheme are wholly or partially deducted from income tax, or when the current depreciation to the scheme is taxed lower in relation to the taxation of free return on the free return of the scheme ; savings.

The rules governing the transfer and administration of the transfer shall be established by mutual agreement between the competent authorities.

This Additional Agreement shall enter into force on the day in which both parties have signed it. However, the agreement will not be effective at the earliest date on the day when the approval of the law of the People's Law is announced.

The agreement has an effect on income from 2013 and later on income, so that tax on income for the year 2013 has been transferred for the first time, in 2014.

This supplementary agreement must remain in force as long as the agreement of 18. October 1979 is in force.

Done at Copenhagen, 20. For the Council February 2012, in two copies in Danish and two copies in Greenlandic, which are equally valid.

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Appendix 3

Agreement pursuant to Article 24 of the Agreement between the Danish Government and Naalakkersuisut signed the 18. October 1979 for the avoidance of double taxation as regards income and property taxes, as well as on aid in tax matters ;

The Danish Government and Naalakkersuisut,

which wish to conclude an amendment to the amendment of the Agreement of 21. August 1990, which was concluded by the Parties in accordance with Article 24 of the 18 Agreement. In October 1979, the avoidance of double taxation as regards income and property taxes, as well as on welfare in tax matters, and which was amended by 31. August 1997 between the Parties,

has agreed to :

The Agreement shall be replaced by

' Daychange and travel allowances paid by the State and Danish municipalities in the course of the performance of the public office covered by the Section 9 A of the body of the body shall be taxed only in Denmark.

Greenland is compensated for withdrawal from the taxation of daily allowances and travel expenses by receiving an annual amount equal to 3.3 million. DKK

The amount shall be adjusted from 2013 by a percentage corresponding to the average price and wage regulation in the state's operating budget for the year in question. ` ;

This Additional Agreement shall enter into force on the day in which both parties have signed it. However, the agreement will not be effective at the earliest date on the day when the approval of the law of the People's Law is announced.

The agreement has the effect of and with 1. January 2013.

This supplementary agreement must remain in force as long as the agreement of 18. October 1979 is in force.

Done at Copenhagen, 20. For the Council February 2012, in two copies in Danish and two copies in Greenlandic, which are equally valid.

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Appendix 4

Agreement pursuant to Article 24 of the Agreement between the Danish Government and Naalakkersuisut signed the 18. October 1979 for the avoidance of double taxation as regards income and property taxes, as well as on aid in tax matters ;

The Danish Government and Naalakkersuisut,

which would like to conclude an additional agreement pursuant to Article 24 of the 18 Agreement. In October 1979, the avoidance of double taxation as regards income and property taxes, as well as aid in tax matters,

has agreed to :

ARTICLE 1

Transfer to Greenland of pension schemes with an ongoing payment in Danish pension or life insurance undertakings for persons having a tax base in Greenland in accordance with Article 4 of the Danish Government and Greenland ; the negotiated agreement of 18. In October 1979, for the avoidance of double taxation as regards income and property taxes, as well as aid in tax matters, is not treated as a basis for payment in accordance with the provisions of Title 1 of the Pension Act. It is a condition that not in Denmark has granted deductions on payments to the pension schemes concerned or the suspension of the employer ' s contribution to the schemes.

ARTICLE 2

Paragraph 1. This Additional Agreement shall enter into force on the day that both parties have signed.

Paragraph 2. However, the interim agreement must come into force on the day when the Danish People's Things are acceding to the agreement.

Paragraph 3. The agreement has the effect of and with 1. January 2012.

ARTICLE 3

This supplementary agreement must remain in force as long as the agreement of 18. October 1979 is in force.

Done at Copenhagen, 20. For the Council February 2012, in two copies in Danish and two copies in Greenlandic, which are equally valid.