United States investor receiving Denmark dividends: 15% withholding
If you're a United States resident receiving dividends from a Denmark-domiciled company, US-Denmark Tax Treaty (as amended by 2006 Protocol), Article 10 (Dividends) caps the Denmark tax at 15%, against a non-treaty rate of 27%. How you get the lower rate depends on Denmark and your broker: some countries apply it at source once the relief paperwork is filed, others withhold the full 27% first and refund the difference on a reclaim. Verified 2026-04-19.
Treaty reference
15% on portfolio dividends. Denmark's statutory 27% is reduced via treaty.
Source citation
Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.
United States resident tax treatment
Other payer countries for United States investors
See all payer countries for United States investors →Other investor countries receiving Denmark dividends
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