06.015 EN - Royalty tax/Certificate of residence and tax status concerning payment of royalty

Purpose of the form

This form is used by parties who have to disburse interest or royalties to non-Danish recipients who want to apply for authorisation not to withhold royalty tax or to withhold royalty tax at a rate of less than 22%.

You have to enter details about the disbursing party and the recipient. You download the form and the non-Danish tax authority needs to certify the form to document that the recipient of royalties is subject to tax in the relevant home country.

How to download and complete the form

Download form 06.015 EN (PDF)

Please note that when you complete the form you should:

• save the form on your computer before you start completing it
• avoid using Microsoft Edge, Safari or Mac’s image viewer.

How to submit the form

The party disbursing royalties must attach the completed form in the contact form at Skat.dk and submit it to the Danish Tax Agency which will process the completed form.

Next, the Tax Agency may issue an authorisation not to withhold royalty tax or to withhold royalty tax at a rate less than 22%.

Whoever disburses the royalties must have this authorisation at the time of disbursement. If not, royalty tax at a rate of 22% applies.
 
You can read more about how to log on to E-tax for businesses (TastSelv Erhverv) usint MitID/E-tax password.

You don’t have to use this form. The non-Danish tax authority may also use its own form, as long as it certifies that the recipient of royalties is domiciled for tax purposes and subject to tax in the country in question.