Personal data in connection with refunds of dividend tax

If you have any questions about the processing of your data or want to exercise your rights, you are welcome to contact us:

• Call us on +45 72 22 18 18. You can find our opening hours at skat.dk/en-us/contact-us
• Write to us via our website at skat.dk/english
• Send a letter to the address:
  Skattestyrelsen
  Nykøbingvej 76, Bygning 45
  4990 Sakskøbing
  Denmark.

We process the data necessary for the performance of our tasks carried out in the exercise of the official authority vested in us.

As regards our collection of data in this case, our purpose is to process your request for a refund of dividend tax and to check whether the conditions for refunding the dividend tax withheld are met.

You can read more about dividend tax refunds (in Danish) at skat.dk/refund-dividend-tax

We may compile information about you in connection with, for example, compliance checks and the development of IT systems when necessary for the performance of our official tasks. When developing IT systems, this covers, for example, the use of artificial intelligence (AI). Compilation covers existing data in our IT systems and also other sources when permitted by law.

You can read more about our official tasks and our access to compiling data in the sections Purpose of the processing of personal data and Legal basis for processing at skat.dk/personal-data.

We only process the personal data for which we have a legal and professional processing purpose and which we deem necessary to support the tasks that we carry out in the exercise of the official authority vested in us.

In connection with a specific task, we may, for example, process the following types of ordinary personal data about you:

• identification details such as your name, address, civil registration number or CVR number
• information about your finances and about your business, including income and assets
• information about your family and housing circumstances.

We process your personal data in accordance with Article 6(1)(e) of the General Data Protection Regulation and your CPR number in accordance with section 11 of the Danish Data Protection Act.

Special legislation

Our official tasks are generally defined in section 1 of the Danish Tax Administration Act, which states, among other things, that we must administrate the legislation on taxes and duties. In relation to the refunding of dividend tax, section 69b of the Danish Withholding Tax Act is of particular relevance.

Our right to compile data is set out in sections 67a and 68 of the Danish Tax Control Act.

We can receive the information both from you and from a representative.

If the information is received from a representative, the information is provided based on a power of attorney from the shareholder.

We disclose personal data to the following recipients and categories of recipients:

• other public authorities when we assess that the information is of significant importance to the tasks of another authority, or when we are obliged to do so. This can, for example, be to the police, the Danish Tax Appeals Agency, the department of the Danish Ministry of Taxation, the courts, Udbetaling Danmark, the municipalities, foreign tax authorities and Statistics Denmark.

Some of our IT suppliers process your personal data on our behalf and according to our instructions.

Currently, we do not delete the data that is processed in connection with the purpose described in the above section  Purpose of the processing of personal data This text will be updated when the relevant deletion date is finalised. 

We are obliged to store your data until storage is no longer necessary for being able to conduct compliance checks and document our decisions, should you object to a decision, appeal to an appeals body or bring a case before the courts.

We may transfer personal data to third countries in connection with double taxation agreements and other international agreements.

You can read about the basis for transfer etc. in the section Is data transferred to non-EU/EEA countries (third countries)? at skat.dk/personal-data. You can also read more about the individual agreements in section C.F.9.2 of our Danish-language legal guide.

When we process personal data about you, you have the right to:

• have inaccurate personal data rectified
• gain insight into our processing of your data, including copies of your data.

In some cases, you also have the right to:

• erasure and to restrict processing
• object to our processing of your data.

If you wish to exercise your rights, please contact us. Read more in the section Do you need to contact us? at the top of this page.

If you have general questions about data protection, please feel free to contact our DPO.
You can contact our DPO in the following ways:

• by email: dpo@sktst.dk. We recommend that you do not send your civil registration number or other confidential and sensitive personal data by unencrypted email to the DPO.  
• by post:
  Attn: Databeskyttelsesrådgiveren
  Skattestyrelsen
  Hannemanns Allé 25
  2300 Copenhagen S
  Denmark. 

It is possible to file a complaint with the Data Protection Agency if you are dissatisfied with the way in which we process your personal data. You can read more about how to complain at datatilsynet.dk.

More information about how we process personal data can be found as a supplement to this text at skat.dk/personal-data.

The information text is regularly updated as necessary. You can always see when the text in this section was last changed. 

Latest update: 26 September 2025