Additionally, income which is not subject to the withholding Code shall be taxed in scope with the following withholding tax rate.
此外,下列非属扣缴范围之所得,应依规定之扣缴率申报纳税。
3
The dividend withholding tax rate is 19.8% for dividends paid to a Danish limited company owning less than 20% of the share capital in the dividend paying Danish company.