Changed rules for full tax liability living in Denmark

Due to the corona situation you may, if you live in Denmark, temporarily choose to disregard the rule that full tax liability takes effect if you stay in Denmark for more than 3 months without leaving the country and for periods of 180 days within a 12-month period. This applies if your prolonged stay in Denmark took place in the period of 9 March to 30 June 2020, both days included.

Please note that if you have worked in Denmark during the corona period, both your earned income and fee-based income are taxable according to the extended rules on limited tax liability. If Denmark has signed a double taxation agreement with your normal country of residence, this agreement still applies.

If you want to temporarily disregard the rule of full tax liability, you will have to let us know by 1 September 2021. You may change this choice untill 30 June 2022.

How to inform us

You will have to inform us if you choose to be subject to limited tax liability. You can either call us on (+45) 72 22 27 80 or you can log on to E-tax (TastSelv) and use the contact form to write to us. You select 'Kontakt' (Contact us) - 'Skriv til os' (Write to us) - 'Indsend/indberet til os' (Submit/report to us) - 'Udland' (Non-Danish tax matters) - Covid-19: valg af skattepligt eller nedslag i beskatning' (COVID-19: Choice of tax liability or tax relief).

If you are to be subject to full tax liability, you cannot make such change in E-tax (TastSelv). Then you will have to submit the relevant information to us via form 04.003 and possibly for, 04.012 if you also have to report non-Danish income.

Please call us on (+45) 72 22 27 80 when you come to Denmark as an au pair. You will have to pay tax on your pocket money and your free accommodation. You do so by entering the relevant amounts in your preliminary income assessment (forskudsopgørelse) and we will then send you giro transfer forms for your tax payments. Your income will automatically be transferred to your tax assessment notice (årsopgørelse) at the end of the year.

If you come to Denmark to study, you might be liable to pay tax. In order to be correctly registered, please call us or write to us and tell us:

• Will you be working as well as studying?
• Do you have your own business while you are studying?
• Do you know if you are liable to pay tax in your home country?

Students from certain countries may be eligible for an additional tax deduction. Please check here to see the list of countries in Danish.

If these rules apply to you, please complete and submit form 04.062 including documentation that you are registered with the school/university here in Denmark.

If your application is approved and your deduction is accepted in your preliminary income assessment, you must remember to enter your deduction on your tax return.

If you come to Denmark to work as a researcher or a highly paid employee, a special tax scheme, allowing a lower tax rate on your earned income, may apply to you. However, you need to meet certain conditions to apply for the scheme.

Please see Researchers and highly paid employees for further information.

When you move to Denmark, you are under obligation to inform us about your assets and savings outside Denmark. This could be non-Danish property, accounts/deposits, securities etc. Each year you should enter such amounts in your tax return or tax assessment notice.

If you have life and pension insurance, etc. outside Denmark you should complete and submit form 49.020, Declaration L. 

Read more in Danish about declaring non-Danish assets, property and pension schemes

Please call us on (+45) 72 22 27 80 when you return to Denmark as we will need to see if you are registered correctly. If you need a tax card, we will generate one for you at the same time.

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