The old Act from 1953 has now been repealed with the consequence that all conventions for the avoidance of double taxation in the future shall be adopted by the Danish Parliament. However, the new rules will not apply to conventions, including protocols concerning changes of conventions, which have already been adopted by the government before November 25, 1994. A new road-use charge has been introduced for both Danish and foreign lorries using the Danish road network. The charge covers lorries for freight transport with a total combined weight of 12 metric tons or over. The annual charge is approximately DKK 5,000 for lorries with two or three axles and approximately DKK 10,000 for lorries with four axles or over.
Danish lorries have to pay the charge annually for use of the entire Danish road network.
Both Danish and foreign vehicles receive special documentation that the charge has been paid, which must be carried on the journey. Denmark has introduced the charge in collaboration with Germany and the Benelux countries, as the governments of these countries have entered into an agreement on common road charges, which the countries must adhere to when introducing a road charge. Payment of the charge in one of these countries gives the right to drive on those roads of these countries which would otherwise require pay- ment of a charge without further payment. The Parliament has adopted a number of changes of provisions in several tax acts. Several changes are of administrative and editorial stylistic character and will not be dealt with.