When you employ foreign labour, the employees are liable to pay tax in Denmark from the first day of work. This also applies to temporary employees such as seasonal workers and craftsmen.

  • The employee needs to apply for a personal tax number and a preliminary income assessment (forskudsopgørelse) including a tax card.
  • You will receive a letter with the tax number and date for when you can retrieve the tax card in E-income.

Apply for Danish tax card and personal tax number

Information meetings - for businesses and consultants

For further legal information, please see SKAT's legal guide. Note that the guide is only available in Danish.

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