03 June 2016 Danish Tax Authorities are expected to limit dividend withholding tax refund period from five to three years The interpretation of Danish domestic law governing the statute of limitations (SOL) for refund of Danish dividend withholding tax has until now been to allow refunds within a five-year period. The current SOL for such claims has thus in practice been five years starting from the 10th of the month following the month of the declaration of the dividend, i.e., five years from the deadline for paying the taxes withheld to the Danish tax authority. The Danish Minister of Taxation recently announced, in a parliamentary statement, that the Danish Tax Authorities are expected to change the current practice by reducing the SOL to three years. Document ID: 2016-0964 |
