The Danish Tax Agency has updated its guidance page on Claiming refund of Danish dividend tax.
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Change of limitation period from 3 to 5 years
The limitation period of claiming a refund of divided tax has been changed from 3 to 5 years based on a decision made by the Danish Supreme Court.
As a result, before the end of 2026 we will reopen all relevant cases older than 3 years in which we rejected claim for refund of dividend tax.
We will automatically reopen all relevant cases in wh…