Denmark Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
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 (typically 15%) — up to 12.0 percentage points — by filing a refund claim with the Skattestyrelsen (SKAT) within 5 years.
About 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
Foreign income and tax credit declaration for Danish residents
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 | |
|---|---|---|---|---|
| 🇺🇸United States | 27.0% | 15% | 12.0% | |
| 🇬🇧United Kingdom | 27.0% | 15% | 12.0% | |
| 🇩🇪Germany | 27.0% | 15% | 12.0% | |
| 🇫🇷France | 27.0% | 15% | 12.0% | |
| 🇪🇸Spain | 27.0% | 15% | 12.0% | |
| 🇳🇱Netherlands | 27.0% | 15% | 12.0% | |
| 🇧🇪Belgium | 27.0% | 15% | 12.0% | |
| 🇨🇭Switzerland | 27.0% | 15% | 12.0% | |
| 🇮🇹Italy | 27.0% | 15% | 12.0% | |
| 🇸🇪Sweden | 27.0% | 15% | 12.0% | |
| 🇳🇴Norway | 27.0% | 15% | 12.0% | |
| 🇫🇮Finland | 27.0% | 15% | 12.0% | |
| 🇦🇹Austria | 27.0% | 15% | 12.0% | |
| 🇵🇹Portugal | 27.0% | 15% | 12.0% | |
| 🇮🇪Ireland | 27.0% | 15% | 12.0% | |
| 🇵🇱Poland | 27.0% | 15% | 12.0% | |
| 🇱🇺Luxembourg | 27.0% | 15% | 12.0% | |
| 🇦🇺Australia | 27.0% | 15% | 12.0% | |
| 🇨🇦Canada | 27.0% | 15% | 12.0% | |
| 🇸🇬Singapore | 27.0% | 15% | 12.0% | |
| 🇯🇵Japan | 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.
How to reclaim Denmark withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — 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 04.012
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%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 12.0 percentage points — leaving 15% as final tax. 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 04.012 — Foreign income and tax credit declaration for Danish residents. 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.
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