Companies etc. must withhold 27% dividend tax on the total dividend in connection with each adoption of or decision on the payment or crediting of dividends on shares or units to the shareholder.
Claiming refund from taxHere you can apply or reapply for a temporary approval of you as a non-Danish association to be considered transparent in terms of tax liability.
Here you can apply or reapply for a dividend tax exemption card.
Non-Danish companies, associations, etc. are subject to limited tax liability on royalty originating from sources in Denmark.
Companies etc. must withhold 27% dividend tax on the total dividend in connection with each adoption of or decision on the payment or crediting of dividends on shares or units.
In many situations it is necessary for a company to be able to confirm its place of residence for tax purposes in order to use double taxations agreements etc.
This form should be used to register a share-based investment company according to section 19 B(2) of the Danish Capital Gains Tax Act (Aktieavancebeskatningsloven).
This form applies to Swiss investment funds and separate properties claiming a refund of Danish anticipatory tax withheld on dividends derived from sources within Denmark.