Tax liability is the liability that rests with a person or a business to pay tax on income. We distinguish between full and limited tax liability.

Please note that regardless of whether you are subject to limited or full tax liability you must pay 8% labour market contributions (am-bidrag). Your employer deducts the labour market contributions from your gross pay after the deduction of labour market supplementary pension fund contributions and your own pension contributions.

Video: Tax liability for foreign workers (5:12 min)

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

Did the information answer your questions? is your access to the self-service system and guides on taxes and duties of the Danish Customs and Tax Administration