Applying for a refund of Danish VAT for foreign businesses domiciled outside the EU
Businesses domiciled in countries outside the EU can obtain refund of VAT on goods and services purchased in Denmark. Danish VAT is 25%. Foreign businesses need to apply for a refund of VAT. The amount is not refunded automatically.
Applying for a refund of VAT paid abroad (accountant or representatives)
Only representatives registered with a Danish CVR/SE number can use E-tax for businesses. If you are applying for a VAT refund for Danish customers as a foreign representative, you must have an administrative SE number.
Applying for a refund of VAT paid abroad (own business)
You can either apply for a VAT refund yourself or have other businesses (representatives) do it for you. There are different processes, depending on the applicant.
Claim refund of Danish dividend tax
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.
Declaration of payroll tax
In Denmark, you must declare and pay tax to the Danish Tax Agency via E-tax for businesses (TastSelv Erhverv), if you have a business that sell VAT-exempt services.
Paying A-tax and labour market contributions (AM-bidrag)
Once you have reported into the E-income system, you then pay A-tax (tax deducted from income at source) and labour market contributions you deducted. You logon to E-tax for businesses to pay A-tax and labour market contributions (am-bidrag)
Place of residence statement for companies
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.
Registration of Non-Danish Company – Start - 40.112
The form offers registration of foreign companies that has no existing registration in Denmark.
Non-Danish companies, associations, etc. are subject to limited tax liability on royalty originating from sources in Denmark. In many situations it is necessary for a company to be able to confirm its place of residence for tax purposes.
Share-based investment company
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).