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Denmark Issues Change of Practice Notice on Dividends Withholding Tax Refund Time Limit

|Approved Changes|Denmark
Denmark

On 13 June 2016, the Danish tax authority (SKAT) issued a change of practice notice confirming that the time limit to claim a refund of dividends withholding tax is reduced from five years to three years, which is calculated from the 10th day of the month following the month in which the dividend is declared. A three-month transitional relief period is provided for withholding tax refund claims…

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