Nonresident charities will be exempt from Danish dividend withholding tax from 2023.Nonresident charities will be entitled to claim a refund of Danish dividend withholding tax paid in 2022 and previous income years.Executive summaryOn 27 September 2022, the Danish Tax Authority published a practice memo according to which qualifying nonresident charities can obtain a tax exemption certificate meaning that they will be exempt from withholding tax on dividends for income years beginning 1 January 2023 or thereafter (SKM2022.464.SKTST). In addition, qualifying nonresident charities are entitled to a full refund of dividend withholding tax paid in income year 2022 and previous income...