International Cooperation
International Cooperation
The Tax Agency has concluded a wide range of agreements with authorities in other countries. The agreements are available here. Where an agreement has been concluded in a language other than Greenlandic, it will be published on this page once it has been translated and the translation has been quality assured.
Agreements are concluded either between Greenland and another country or between several countries, for example the Nordic countries or at the European level. Greenland has entered into multilateral agreements with more than 100 countries.
Tax Agreements
Greenland has concluded agreements with a number of countries on cooperation in the field of taxation.
Greenland has entered into several agreements. Approximately half have a broad scope of application, while the other half have a more limited scope, for example covering air transport, maritime transport or the mineral resources sector.
Double Taxation Agreements
Double Taxation Agreements (DTAs) are agreements between two or more countries designed to prevent international double taxation of income and immovable property. Their primary purpose is to allocate and define taxing rights between the contracting jurisdictions, while also preventing disputes, safeguarding taxpayers' rights and combating tax avoidance.
Greenland has double taxation agreements with Denmark, Norway and the Faroe Islands, as well as a number of more limited agreements, including with the United States.
Tax Information Exchange Agreements
Greenland both sends and receives information to and from various jurisdictions with which it has concluded Tax Information Exchange Agreements (TIEAs). These agreements enable the participating jurisdictions to obtain tax information relating to individuals or businesses that have activities or connections in more than one country.
Mutual Assistance Agreements
Mutual Assistance Agreements are agreements under which public authorities undertake to provide assistance to one another across national borders in carrying out their official functions.
International cooperation
International cooperation
Denmark – Greenland
Cooperation Agreement on the Control of Goods – October 2004
Supplementary Agreement of 19 August 2008 concerning Royal Greenland
Supplementary Agreement of 20 February 2012 on Pensions (II)
Supplementary Agreement of 20 February 2012 on Pensions (III)
Supplementary Agreement of 20 February 2012 on Pensions (IV)
Administrative Agreement between the Danish Tax Administration and the Greenland Tax Agency concerning the conditions under which Greenlandic reporting entities may submit information through the Danish Tax Administration’s eKapital reporting systems. Signed on 19 November 2018.
Administrative Agreement on the Automatic Exchange of Information. Signed on 28 February 2019.
Faroe Islands – Greenland
Supplementary Agreement of 7 January 2014 to the Faroese–Greenlandic Double Taxation Agreement
Supplementary Agreement of 24 February 2020 to the Faroese–Greenlandic Double Taxation Agreement
Iceland – Greenland
Norway – Greenland
Canada – Greenland
Greenland acceded to Sections 23 and 26 of the Double Taxation Agreement between Denmark and Canada by Protocol of 17 September 1997. The agreement entered into force on 3 June 1998.
United States – Greenland
Double Taxation Agreement of 10 December 2008 concerning shipping and air transport.
Cayman Islands – Greenland
Agreements between the Cayman Islands and Greenland concerning:
Exchange of tax information
Elimination of double taxation for enterprises operating aircraft or ships in international traffic
Elimination of double taxation for individuals
Exchange of information relating to the determination of business profits
The agreement can also be found on the OECD website. It entered into force on 24 March 2012.
Isle of Man – Greenland
Agreement on the Exchange of Tax Information between the Isle of Man and Greenland.
The agreement can also be found on the OECD website. It entered into force on 30 October 2007.
Additional agreements concerning:
Elimination of double taxation in respect of air and maritime transport
Elimination of double taxation for individuals
Bermuda – Greenland
Agreement on the Exchange of Tax Information between Bermuda and Greenland.
The agreement can also be found on the OECD website. It entered into force on 16 April 2009.
Additional agreements concerning:
Elimination of double taxation in respect of air and maritime transport
Elimination of double taxation for individuals
Jersey – Greenland
Agreement on the Exchange of Tax Information between Jersey and Greenland.
The agreement can also be found on the OECD website. It entered into force on 6 June 2009.
Guernsey – Greenland
Agreement on the Exchange of Tax Information between Guernsey and Greenland.
The agreement can also be found on the OECD website. It entered into force on 1 November 2009.
Jurisdictions with which Greenland has concluded Tax Information Exchange Agreements
The Tax Agency, together with the customs authorities of Iceland and the Faroe Islands, has signed a Memorandum of Understanding on customs cooperation. The Memorandum of Understanding reinforces cooperation between the customs authorities in the North Atlantic and provides a framework for the exchange of information and expertise. It focuses on the following key areas:
Drug detection dog operations
Scanning and physical inspection of goods
Risk analysis and control strategies
Procurement of specialised equipment
Training and human resources (HR)
Governance and transparency principles
Money laundering is the process of making the proceeds of illegal activities appear legitimate, thereby making it more difficult to identify the origin of the funds. Examples include proceeds derived from drug trafficking, fraud or tax evasion.
The Tax Agency has concluded an agreement on the exchange of information with the Money Laundering Secretariat of the National Special Crime Unit. The agreement provides a stronger framework for preventing and reducing money laundering.
You can find the agreement here.
The Nordic countries have cooperated on the recovery of overdue debt since 1962 through a common agreement.
The agreements are available here:
Nordic Convention of 23 March 1962 concerning the Recovery of Maintenance Claims.
Convention of 7 December 1989 between the Nordic countries on Mutual Assistance in Tax Matters.
Nordic Liaison Bodies pursuant to the Nordic Convention on Social Security.
In addition, Greenland and Denmark have concluded a Mutual Assistance Agreement concerning the recovery of debts.
FATCA (Foreign Account Tax Compliance Act) is an agreement with the United States that aims to prevent international tax evasion. Under the agreement, financial institutions identify and report information on financial accounts held by U.S. taxpayers. The information is exchanged between the relevant tax authorities in accordance with the agreement.
OECD and Council of Europe Convention on Mutual Administrative Assistance in Tax Matters