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Denmark: Updated dividend withholding tax refund procedure

Following decision of Danish Supreme Court holding that refund claims by nonresidents are covered by special five-year limitation period

September 11, 2026

The Danish Tax Agency updated its guidance on claims for refunds of Danish dividend withholding tax following a June 2026 decision of the Danish Supreme Court in joint cases BS‑36976/2025‑HJR and BS‑36974/2025‑HJR holding that refund claims by nonresident taxpayers are covered by the special five-year limitation period, rather than the ordinary three-year limitation period.

The updated also guidance reiterates the conditions for obtaining a refund, further explains the documentation requirements, confirms that applications must be submitted electronically.

Read a September 2026 report prepared by KPMG’s EU Tax Centre

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