The purpose of the study is to assess whether claims for refund of dividend withholding tax (DWT) have been adequately managed by SKAT and whether the Ministry of Taxation’s supervision of SKAT in this respect has been satisfactory. Among other issues, Rigsrevisionen has examined the following:
- Whether internal controls at SKAT were adequate.
- Whether the Ministry of Taxation acted on the information gained through its general supervision and acted on other indicators of problems with the claims for refund of DWT.
Rigsrevisionen has also examined whether SKAT has estimated the total suspected fraudulent amount relating to the refund of DWT.
The study was launched in September 2105 at the request of the Danish Public Accounts Committee.
Read the 1st chapter of the report (PDF)