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

Since August 2015, all claims for refunds of dividend tax have been put on hold because of the alleged criminal offences in this field.

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 regrets 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 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. The 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.  

Please see our legal guide (in Danish) for further legal information.