Why taxpayers need to be cautious when paying withholding tax in Denmark

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Why taxpayers need to be cautious when paying withholding tax in Denmark

denmark.jpg

The Danish tax authority has lost another withholding tax case on the beneficial ownership of dividend payments amounting to DKr658 million ($114 million). However, in a decision that should encourage taxpayers, caution is still needed as the legal position on dividend distributions will not be clarified until the Supreme Court hears the case.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login
more across site & shared bottom lb ros

More from across our site

Cormann is OECD secretary-general
Woldenberg is CEO of Chicago toymaking company Learning Resources
Lula, as he is commonly known, is Brazil’s president
Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim
Perez is global practice leader of Alvarez & Marsal Tax
Monaghan is CEO of the Fair Tax Foundation
Roth is Luxembourg’s finance minister
Neidle is director of Tax Policy Associates
Zucman is an economist and professor at the Paris School of Economics
Gary is executive director of the Financial Accountability and Corporate Transparency Coalition
Gift this article