• When you come to Denmark for the first time to work or live, there are some important practical matters, you need to attend to. 

We recommend that you call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 28 92 once you have moved to Denmark and registered with the Danish National Register (Folkeregisteret).
We will then generate a tax card for you. In order for us to do so, you need to know how much you will be earning and any other income and deductions and allowances you expect to have. You may also use the link below to apply for a Danish tax card and a personal tax number.

Read more in our Guide to working in Denmark. Please note that the site is available in English, German, Polish, Lithuanian and Romanian.
Apply for a Danish tax card and personal tax number 

You need to:

  • get a CPR number (civil registration number) or a personal tax number depending on how long you intend to stay
  • get a tax card
  • get a bank account - a NemKonto
  • get NemID - single login for Danish Internet banks and government websites

When you have received your NemID, please log on to our self-service system - E-tax for individuals (TastSelv Borger) to complete your preliminary income assessment. We will use the information you enter in the preliminary income assessment to determine how much tax you should pay.

If you are coming to Denmark to work or live for more than three months (six months for EU/EEA or Swiss citizens), you need to apply for a CPR number at the Danish National Register (Folkeregisteret). The office is located at your local municipal Citizen Service Centre (Borgerservice). You can also visit one of the four International Citizen Service Centres in Denmark.

If you are coming to Denmark to work for three months or less (six months if you are a citizen of an EU/EEA country or Switzerland), you will get a personal tax number instead of a CPR number. Please note that whether you get a CPR number or a personal tax number, the digits are the same and are valid for life. This means that if you leave Denmark and return, your CPR number/tax number still applies.

If you are coming to Denmark to live for three months or less, you do not need a tax number unless you have taxable income from Denmark.

You can apply for a personal tax number in three ways: 


Please bring:

  • Form 04.063. You may complete the form beforehand or at the ICS centre
  • Photo ID such as passport or ID card
  • Marriage certificate if you are married (family certificate if you are a Swedish citizen)
  • Work permit if you are a citizen from outside the EU, Switzerland or the Nordic countries
  • Employment contract (signed by your employer)

For further information, please visit

icitizen.dk

lifeindenmark.dk

Your personal tax number works like a CPR number, i.e. it is your Danish personal identification number. If you take up permanent residence in Denmark, your personal tax number will become your CPR number. In that case you will have to register with the Danish National Register (Folkeregisteret) at your Citizen Service Centre.

If you have previously worked in Denmark, you will already have a CPR number or a personal tax number.

If you stay in Denmark for more than six months you must, as a general rule, pay tax on all your income in Denmark and from abroad. Exceptions apply to students and tourists.

When you take up work in Denmark, you must pay tax on your income. Exactly how much you must pay will depend on how much you earn and the tax deductions and allowances you are entitled to.

You can apply for a tax card in three ways (Please note that if you have come to Denmark to study, you can just call us on (+45) 72 22 28 92): 

If you have completed the form in full and attached or enclosed the documents required, we will create a preliminary income assessment (forskudsopgørelse) and a tax card for you within two weeks. The tax card is part of your preliminary income assessment. You can see your tax card on the first page of the preliminary income assessment. The tax card contains information about your withholding rate, your monthly tax-free allowances and deductions. We will send your tax card directly to your employer.

You can also apply for a tax card at one of the International Citizen Service Centres. You will then need to bring:

  • Form 04.063. You may complete the form beforehand or at the ICS centre
  • ID with photo, such as a passport or ID card
  • Marriage certificate if you are married (family certificate if you are a Swedish citizen)
  • Work permit if you are a citizen from outside the EU, outside Switzerland or outside the Nordic countries
  • Employment contract (signed by your employer)

For further information, please see

Preliminary income assessment and tax card

Deductions and allowances

All individuals and businesses in Denmark are required to have a NemKonto (Easy Account) for payments from the public sector. Contact a bank in order to open an account. The bank will tell you what documents you have to provide.

For further information, please visit

NemKonto

You can order NemID by contacting your bank or local Citizen Service Centre. Remember to bring valid photo ID such as passport.

For further information, please visit

NemID or nemid.nu

Employee's checklist

When coming to Denmark, you need

Therefore, you must

  • a CPR number (civil registration number) or a personal tax number depending on how long you intend to stay
  • a personal tax number and a tax card

Remember to bring:

  • ID with photo, such as a passport or ID Card
  • Marriage certificate if you are married (family certificate if you are a Swedish citizen)
  • Work permit if you are a citizen from outside the EU, Switzerland or the Nordic countries
  • Employment contract (signed by your employer)
  • a NemKonto (Easy Account) for payments from the public sector. This may be a Danish current account or your foreign bank account registered as your NemKonto
  • NemID (Easy ID). NemID is your digital signature and the key to digital Denmark. It is a single login for Danish Internet banks and government websites
  • bring your passport/ ID card and new preliminary income assessment to your bank, which can open a Danish current account for you and register it as your NemKonto. You can also obtain NemID at your bank

or

  • contact a Citizen Service Centre (Borgerservice) in person to obtain NemID. You can then use your NemID to register your foreign bank account as a NemKonto via http://www.nemkonto.dk/.

access to your tax information at www.skat.dk

use NemID or an E-tax password (TastSelv-kode) from the Danish Tax Agency. You can order an E-tax password at www.skat.dk - ‘Log på' (Log on) - ‘Bestil kode' (Order password).

When your job in Denmark ends, you must

Therefore, you must

provide information about your deductions and allowances, which we will use to calculate your tax liability. You can see the result in your tax assessment notice in March the following year

  • complete form 04.069 and submit it to the Danish Tax Agency when you leave Denmark

or

  • make any changes to your tax assessment notice by 1 May

make sure you still have an open NemKonto for any tax refunds

wait until you have received your tax assessment notice before closing your NemKonto

notify us of your new address

send an e-mail to the Danish Tax Agency via E-tax (TastSelv).

Employer's checklist

On employment

  • If necessary, help your employee getting a personal tax number and a tax card
  • If necessary, help your employee getting NemID
  • Retrieve your employee's tax card via E-income (eIndkomst)
  • Tell your employee about our English website - www.skat.dk/english

On termination of employment

  • Report the last day of employment in E-income.
  • Report holiday pay in the last salary month.
  • Help your employee provide information for the tax assessment notice by completing form 04.069.
  • Remind your employee to keep his bank account/NemKonto open until he has received his tax assessment notice.

Questions

Please call us on (+45) 72 22 28 92.

If you are planning to move or have just moved to Denmark, we recommend that you read the guide Tax in Denmark - an introduction to the Danish tax system for non-Danish speakers.

For other practical matters about moving to Denmark, visit http://www.lifeindenmark.dk and https://www.workindenmark.dk

Please see our legal guide (in Danish) for further legal information.