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 to be made, with refund claims received by SKAT after 13 September subject to the three-year time l…