On 7 December 2009, Poland and Denmark signed an amending protocol to the income and capital tax treaty of 6 December 2001. The protocol introduces the exemption-with-progression, instead of the currently applied credit, as a method to eliminate double taxation on income earned by Polish residents that may be taxed in Denmark. However, the credit method continues to apply to: -   Capital gains and income from dividends, interest and royalties derived by Polish residents from sources in Denmark. -   Income and capital gains derived by Danish residents from sources in Poland.