Denmark Dividend Withholding Tax
Complete guide for international investors โ rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
Denmark withholds 27.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Skattestyrelsen (SKAT) within 5 years. Reduced withholding rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 12.0 percentage points to recover.
- Standard Dividend WHT
- 27.0%
- Most Common Reduced Rate
- 15%
- Reclaimable at That Rate
- 12.0%
- Reclaim Deadline
- 5yr
Form Form 06.030 โ Dividend WHT Refund (Denmark)
Calculate your refund from DenmarkAbout Denmark's Withholding Tax
Denmark withholds 27% on dividends paid to non-residents. Most treaty countries can reclaim to 15%. Danish interest income paid to non-residents is generally 0% WHT.
Available Forms
Worksheet / transcription aid. Filing channel: Skattestyrelsen online dividend-refund portal (udbytterefusion.skat.dk). Form 06.030. Refunds are filed online, not on paper. Requires a residence certificate certified by your tax authority, the dividend voucher, and a bank account that can receive DKK.
Deadline: 5 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Denmark's 27.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| ๐ต๐นPortugal | 27.0% | 10% | 17.0% | |
| ๐ธ๐ฌSingapore | 27.0% | 10% | 17.0% | |
| ๐บ๐ธUnited States | 27.0% | 15% โ | 12.0% | |
| ๐ฌ๐งUnited Kingdom | 27.0% | 15% โ | 12.0% | |
| ๐ฉ๐ชGermany | 27.0% | 15% โ | 12.0% | |
| ๐ซ๐ทFrance | 27.0% | 15% โ | 12.0% | |
| ๐ช๐ธSpain | 27.0% | 15% โ | 12.0% | |
| ๐ณ๐ฑNetherlands | 27.0% | 15% โ | 12.0% | |
| ๐ง๐ชBelgium | 27.0% | 15% โ | 12.0% | |
| ๐จ๐ญSwitzerland | 27.0% | 15% โ | 12.0% | |
| ๐ฎ๐นItaly | 27.0% | 15% โ | 12.0% | |
| ๐ธ๐ชSweden | 27.0% | 15% โ | 12.0% | |
| ๐ณ๐ดNorway | 27.0% | 15% | 12.0% | |
| ๐ซ๐ฎFinland | 27.0% | 15% โ | 12.0% | |
| ๐ฆ๐นAustria | 27.0% | 15% โ | 12.0% | |
| ๐ฎ๐ชIreland | 27.0% | 15% โ | 12.0% | |
| ๐ต๐ฑPoland | 27.0% | 15% โ | 12.0% | |
| ๐ฑ๐บLuxembourg | 27.0% | 15% โ | 12.0% | |
| ๐ฆ๐บAustralia | 27.0% | 15% | 12.0% | |
| ๐จ๐ฆCanada | 27.0% | 15% โ | 12.0% | |
| ๐ฏ๐ตJapan | 27.0% | 15% | 12.0% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
โ This rate is set by Denmark's own law for non-resident investors, not by the treaty's dividend article.
How to reclaim Denmark withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement โ Denmark should show 27.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete Form 06.030 โ Dividend WHT Refund (Denmark)
Fill in the Denmark reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Skattestyrelsen (SKAT) within 5 years.
Frequently asked questions
How much Denmark dividend withholding tax can I reclaim?
Denmark withholds 27.0%. Reduced withholding rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 12.0 percentage points to recover. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Denmark withholding tax?
5 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Denmark withholding tax?
Form 06.030 โ Dividend WHT Refund (Denmark) โ Worksheet / transcription aid. Filing channel: Skattestyrelsen online dividend-refund portal (udbytterefusion.skat.dk). Form 06.030. Refunds are filed online, not on paper. Requires a residence certificate certified by your tax authority, the dividend voucher, and a bank account that can receive DKK.. It is submitted to the Skattestyrelsen (SKAT).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Denmark withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Denmark โ freeNo account needed for the estimate ยท filing documents from โฌ9.99/year