You can apply for a dividend tax exemption card if you belong to one of the following groups
- Danish account-holding investment funds
- Associations, foundations, cooperatives, societies, charitable trusts and self-governing institutions that are covered by section 1(1) para (6) of the Danish Corporation Tax Act (Selskabsskatteloven). However, please note that, from and including the 2023 income year, you must solely have a charitable or other non-profit purpose
- Other Danish institutions that are exempt from tax liability under the provisions of section 3(1) of the Corporation Tax Act, except for investment companies (section 3(1) para (19) of the Corporation Tax Act)
- Danish PAL-liable institutions that are exempt from tax liability under section 3(1), para (8, (9), (13) or (18), of the Corporation Tax Act, but are liable to pay tax under the Danish Pension Investment Return Tax Act (Pensionsafkastbeskatningsloven (PAL))
- Tax-immune international organisations or members of the Royal Family exempt from Danish income tax liability
- Foreign associations, cooperatives, societies, foundations, charitable trusts and self-governing institutions that solely have a charitable or other non-profit purpose. However, please note that you can only apply from and including the 2023 income year.
Depending on which application you fill in, you will be asked to attach different documents, for example current statutes, financial statements, registration certificate, declaration of domicile, etc. Only information of relevance to the assessment of your application will be requested.
The rules on who can apply for a dividend tax exemption card are laid down in section 30(2) of the Danish Executive Order on Withholding Tax (Kildeskattebekendtgørelsen).
If you are unable to use the digital form
If you are unable to use the digital form, please contact us via skat.dk/contact.