We recommend that you call us on (+45) 72 22 27 80 once you have moved to Denmark and registered with the Danish National Register (Folkeregisteret). We will then generate your tax card. 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.

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.

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 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.

Please see Coming to Denmark to study for further information

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 for the scheme to apply.

Please see the specific conditions at Tax scheme for foreign researchers and highly paid employees

Duty of disclosure

When you move to Denmark, you are under obligation to inform us about your assets and savings outside Denmark. This could be foreign property, accounts/deposits, securities etc., which you should declare in your tax return.

Duty to declare

You need to inform us if you have life and pension insurance, etc. outside Denmark by submitting form 49.020 Declaration L. See the form for instructions.

We now automatically receive information about accounts and securities in foreign deposits. As a result, the duty to declare was abolished for foreign accounts and deposits as of 31 December 2018.

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  

Language

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