Shareholders can claim refund of dividend tax if the dividend tax withheld exceeds the final dividend tax according to a double taxation agreement or current Danish tax law.
You can make the claim online. In order to make such a claim, the shareholder must be liable to pay tax abroad or be exempt from tax in Denmark. Shareholders or agents (on behalf of shareholders) can make claims.
Click here for further information and to make a claim for refund of dividend tax
Status on your claim
When you claim refund of Danish dividend tax, you get a receipt to document that you have submitted your claim. This has been the case since 1 January 2016.
We have now sent a letter to everybody who submitted a claim before 31 December 2019 and who has not yet had their claim processed. In the letter, we state the expected processing time to further 18 months.
Please call us on ( 45) 72 38 00 81 between 09.00 - 14.00 if you have not received such a letter. It could be that we do not have all the required information about you to complete the processing of your claim. In order to speed up the processing, please state when you submitted your claim and anything else that may help us identify your application.
Refund of dividend tax from 2015
Since August 2015, all claims for refunds of dividend tax have been put on hold because of the alleged criminal offences related to such claims. Read more about the background to this decision (only available in Danish).
On 17 March 2016, we resumed payment of refunds of dividend tax, provided supporting documentation is submitted.
Please note that increased case processing time should still be expected.
We regret any inconvenience this may have caused and we apologise for continued delays in the period ahead. According to section 69B of the Danish Withholding Tax Act (Kildeskatteloven), the Danish Tax Agency (Skattestyrelsen) has to pay interest on overdue refunds if case-processing time exceeds six months and the delay is due to circumstances which are not the fault of the recipient of the refund. Th Danish Tax Agency will pay any interest on overdue refunds if the conditions for this are met. You do not have to submit a claim for this interest.