Royalty tax/Certificate of residence and tax status concerning payment of royalty

Certificate of residence and tax status concerning payment of royalty.

You use this form to apply for authorization to withhold no royalty tax or royalty tax at a rate of less than 22%.

To document that a recipient of royalties is subject to tax in the home country, the non-Danish tax authority must certify the completed form. Once that’s done, you submit the certified form to the Danish Tax Agency for processing. Next, the Tax Agency may issue an authorisation to withhold no royalty tax or 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 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.

---

Form 06.015

For users of Apple products:
We often receive forms with empty fields from users who completed their forms in the Safari browser or Mac Image Viewer. The fields are empty due to a technical error in the PDF. We therefore recommend Mac users to complete their forms in another browser or use other software and then submit them to us.