{"id":10905,"date":"2026-02-11T19:57:07","date_gmt":"2026-02-11T18:57:07","guid":{"rendered":"https:\/\/accountview.dk\/dividend-refund-between-companies-rules-and-application\/"},"modified":"2026-02-16T11:28:30","modified_gmt":"2026-02-16T10:28:30","slug":"dividend-refund-between-companies-rules-and-application","status":"publish","type":"post","link":"https:\/\/accountview.dk\/en\/dividend-refund-between-companies-rules-and-application\/","title":{"rendered":"Dividend refund between companies &#8211; Rules and application"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10905\" class=\"elementor elementor-10905 elementor-10707\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77beea7 e-flex e-con-boxed e-con e-parent\" data-id=\"77beea7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53c0cb1 elementor-widget elementor-widget-text-editor\" data-id=\"53c0cb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"387\" data-end=\"679\">If your company has invested in other companies that pay dividends to you, you can apply for a dividend refund. This is because dividends between Danish companies are generally tax-free, but dividend tax is often withheld automatically by the paying company. <\/p><p data-start=\"681\" data-end=\"817\">To get it back, the company must apply for a refund from the Tax Agency in connection with the annual report or tax return.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd28d3e elementor-widget elementor-widget-heading\" data-id=\"dd28d3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is dividend refund?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1deb33b elementor-widget elementor-widget-text-editor\" data-id=\"1deb33b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"857\" data-end=\"1134\">When a company pays a dividend to another company, it usually includes 22% withholding tax. If the receiving company owns at least 10% of the paying company, the dividend is tax-free and a refund of the withheld tax can be applied for. <\/p><p data-start=\"1136\" data-end=\"1250\">The refund means that the company receives a refund of the tax that was incorrectly reported to the Tax Agency.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b051c79 elementor-widget elementor-widget-heading\" data-id=\"b051c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of dividend refund<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3663fc4 elementor-widget elementor-widget-text-editor\" data-id=\"3663fc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1293\" data-end=\"1537\">Your company has invested in company XYZ. Company XYZ pays out DKK 8,000 in dividends, but withholds 22% in dividend tax (DKK 1,760), which is sent to the Tax Agency. Your company therefore receives DKK 6,240 in the account.  <\/p><p data-start=\"1539\" data-end=\"1746\">Because dividends between companies are tax-free, your company can apply to have the DKK 1,760 refunded as a dividend refund. The money will only be paid out once the correct application has been submitted to the Tax Agency. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffdae56 elementor-widget elementor-widget-heading\" data-id=\"ffdae56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Application help<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e8b31 elementor-widget elementor-widget-text-editor\" data-id=\"d9e8b31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1293\" data-end=\"1537\">At Accountview, we help you prepare and submit dividend refund applications so that you receive your full dividend without delay.<br data-start=\"1927\" data-end=\"1930\">Please contact us if you want to know more about how the refund is handled in your annual report.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>How intercompany dividend refunds work and how to correctly claim a refund of withheld dividend tax.<\/p>\n","protected":false},"author":2,"featured_media":10709,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[218],"tags":[219,222,221,223,220],"class_list":["post-10905","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-understand-the-rules","tag-corporate-tax","tag-dividend-refund","tag-dividend-tax","tag-dividends-between-companies","tag-holding-company"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dividend refund between companies - Rules and application - Accountview<\/title>\n<meta name=\"description\" content=\"Get to grips with the rules for intercompany dividend refunds. 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