Last updated 2026-06-27Source: info.skat.dk
Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark)
Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark) is how Denmark residents credit tax withheld abroad on foreign dividends and interest against Denmark tax on the same income, generally up to the rate their treaty allows. It is filed with your Denmark tax return via Skattestyrelsen — Blanket 04.012 (Oplysningsskema for udenlandsk indkomst) with your annual return: enter rubrik 452 and 496 in TastSelv, or post the form with the return if you are not required to file online, issued by the Skattestyrelsen. The deadline is with your annual return (oplysningsskema); a correction can be requested until 1 May of the fourth year after the income year (Skatteforvaltningsloven § 26(2)). You will need dividend vouchers or broker statements showing the foreign tax withheld.
What is Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark)?
Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark) is used to claim a Denmark foreign tax credit. For a Danish resident. One form per source country per income year. Rubrik 452: foreign listed-share dividends in DKK before foreign tax; rubrik 496: the foreign dividend tax up to the treaty rate (Skattestyrelsen limits the credit to the Danish tax on that income). Output fills Skattestyrelsen's own 04.012 for income years 2023-2025, with a specification page per country. Denmark residents claim it on their Denmark tax return to credit tax withheld abroad against Denmark tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.
How to file Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark)
- 1
Confirm your eligibility
Use Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark) on your Denmark tax return if you are resident in Denmark and tax was withheld abroad on your foreign dividends or interest.
- 2
Gather your documents
Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.
- 3
Complete Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark)
Use the generated document to prepare your return. Confirm each income stream and creditable amount.
- 4
File it with your tax return
Submit it with your Denmark tax return via Skattestyrelsen — Blanket 04.012 (Oplysningsskema for udenlandsk indkomst) with your annual return: enter rubrik 452 and 496 in TastSelv, or post the form with the return if you are not required to file online. Deadline: with your annual return (oplysningsskema); a correction can be requested until 1 May of the fourth year after the income year (Skatteforvaltningsloven § 26(2)).
Frequently asked questions
Is Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark) an official form I can file directly?
Yes. Review the completed official form, add any required signatures and evidence, then submit it via Skattestyrelsen — Blanket 04.012 (Oplysningsskema for udenlandsk indkomst) with your annual return: enter rubrik 452 and 496 in TastSelv, or post the form with the return if you are not required to file online.
What is the deadline for Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark)?
with your annual return (oplysningsskema); a correction can be requested until 1 May of the fourth year after the income year (Skatteforvaltningsloven § 26(2)). Missing it can mean losing the credit for that year.
Do I need a certificate of tax residence?
Not for the credit itself: you claim it on your own Denmark tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.
Anything important to watch out for with Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark)?
For a Danish resident. One form per source country per income year. Rubrik 452: foreign listed-share dividends in DKK before foreign tax; rubrik 496: the foreign dividend tax up to the treaty rate (Skattestyrelsen limits the credit to the Danish tax on that income). Output fills Skattestyrelsen's own 04.012 for income years 2023-2025, with a specification page per country.
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — Bilateral tax treatywww.legislation.gov.auas of 2026-09-24
- Treaty rate — DK tax authoritywww.retsinformation.dkas of 2026-09-24
- Treaty rate — DK tax authorityinfo.skat.dkas of 2026-05-03
- Treaty rate — Bilateral tax treatydcjri.ministeriopublico.ptas of 2026-09-25
- Treaty rate — Bilateral tax treatywww.mof.go.jpas of 2026-09-24
- Treaty rate — Bilateral tax treatydata.riksdagen.seas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.iras.gov.sgas of 2026-09-25
- Filing deadline — info.skat.dkinfo.skat.dkas of 2026-09-26
Generate Blanket 04.012 — Foreign Income Tax Return / Tax Credit (Denmark) pre-filled
Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through Skattestyrelsen — Blanket 04.012 (Oplysningsskema for udenlandsk indkomst) with your annual return: enter rubrik 452 and 496 in TastSelv, or post the form with the return if you are not required to file online.
Calculate your refund — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.