Each year you have to report your income and your deductions. In some cases you receive a tax assessment notice automatically and in other cases you need to complete a tax return to obtain a correct tax assessment notice. Most often you can file your tax return by logging on.

Log on to see your tax assessment notice/tax return

 

It is very rare that you cannot file your tax return in our online self-service system E-tax (TastSelv). If this is the case, please send the tax return forms to us.

If you have signed up for Digital Post you will not receive any paper tax return forms etc. from us. You can find the forms at skat.dk/forms.

Once you have logged on at www.skat.dk/english, you select ‘Ret årsopgørelsen/selvangivelsen’ (Correct tax assessment notice/tax return). At the very bottom under ‘Udenlandsk indkomst’ (Non-Danish income) you select ‘Yes’ that you have non-Danish income and then you click ‘Fortsæt’ (Continue). This will give you access to reporting your non-Danish income.

You live in Denmark (full tax liability)

When you live in Denmark and have non-Danish income, loans or property, you need a tax return with a section for your non-Danish affairs. You need to fill in this information as it is not automatically stated on your tax assessment notice.

Under the section ‘Udlandsforhold’ (Non-Danish affairs) you select the subsection relevant for you:

International organisation

Udenlandske ejendomme (non-Danish property)

Udenlandsk pension (non-Danish pension)

Udenlandsk lønindkomst (Non-Danish earned income)

Udenlandske aktier og investeringsbeviser (Non-Danish shares and investment units)

Udenlandsk virksomhed (Non-Danish business)

Andre udenlandske indkomster (Other non-Danish income)

Formue og renter fra udlandet (Non-Danish assets and interest)

If your employer is not Danish, but you have carried out work in Denmark, you need to report your income under ‘Andre udenlandske indkomster’ (Other non-Danish income). Enter the amount in box 1015 ‘Løn fra udenlandsk arbejdsgiver for arbejde udført i Danmark’ (salary from non-Danish employer for work carried out in Denmark).

If you have non-Danish loans, you enter your interest expenses in box 432 and the debt in box 493 under ‘Formue og renter fra udlandet’ (Non-Danish assets and interest). If the interest expenses and debt relate to a property, you need to enter the interest expenses and the debt under ‘Udenlandske ejendomme’ (Non-Danish property) along with the property information.

If you have non-Danish interest income, you enter this income in box 431 and the assets in box 492 under ‘Formue og renter fra udlandet’ (Non-Danish assets and interest). If the interest income and assets relate to a property, you enter the interest income and assets under ‘Udenlandske ejendomme’ (Non-Danish property) along with the property information.

If you have Danish shares or investment units in a non-Danish custody account, you must enter any gains you have had under ‘Aktier’ (Shares) or ‘Kapitalindkomst’ (Capital income) in the Danish part of the tax return. You enter the value of the assets in box 490 of ‘Udenlandske aktier og investeringsbeviser’ (Non-Danish shares and investment units) under the country where the custody account is held.

If you have non-Danish shares or investment units in a non-Danish custody account, you must enter any gains in the relevant boxes under ‘Udenlandske aktier og investeringsbeviser’ (Non-Danish shares and investment units). You enter the value of the assets in box 490 of ‘Udenlandske aktier og investeringsbeviser’ (Non-Danish shares and investment units). 

You do not live in Denmark (limited tax liability)

When you live away from Denmark and have income or property in Denmark, you usually receive a tax assessment notice automatically. This notice will contain the information that has been provided to us throughout the year by your employer, bank, etc.

As all income information is automatically transferred to your tax assessment notice, it is your responsibility to make sure that this information is correct. If, for example, you have been given tax exemption on your pension or state education grant (SU), you must enter the part of your income that is tax-free in Denmark in box 28 of your tax return. If you have entered a deduction for transport between home and work or a travel deduction in your preliminary income assessment, you also need to make sure that these amounts are stated in your tax assessment notice as they are not always transferred to your tax assessment notice automatically.

Cross-border workers

If you want to apply the rules for cross-border workers, you need to click ‘Ret årsopgørelsen’ (Correct tax assessment notice) and then click ‘Vis’ (Show) next to ‘Grænsegængerdata’ (Cross-border worker data).

For you to be considered a cross-border worker, your Danish salary, pension benefits or income from self-employment must be at least 75% of your total annual income. Your total annual income is made up of both your Danish and your non-Danish income, but after the deduction of the expenses involved in generating that income (deduction for transport between home and work, trade union fees and contributions to an unemployment fund, for example).

In the 75%, you can only include the income on which you are taxable in Denmark. When you calculate the 75%, you should include salary, unemployment benefits, sickness benefits, pension benefits, early retirement benefits and income of a similar nature on which you pay tax in Denmark.

If you are subject to full tax liability and want to apply the rules for cross-border workers, you cannot use E-tax (TastSelv), but instead you must submit forms 04.003 and 04.032. You will find the forms on www.skat.dk/forms.

Further information about the cross-border worker rules

Foreign currency must be converted into Danish kroner on your tax return. You should use the exchange rate at the time of payment.

Please be aware that if you use our currency converter, Danmarks Nationalbank’s average exchange rate will be used to calculate the foreign currency in question for the income year.

Please see the current exchange rates at Danmarks Nationalbank’s website

Moving to and from Denmark (two periods of tax liability)

If you have moved to or left Denmark in the course of the year and your tax liability has changed so that you are going from being subject to full tax liability to being subject to limited tax liability or vice versa, you cannot use E-tax (TastSelv) to file your tax return for the relevant year.

Instead you need to complete two different printed forms:

Tax return for the period you have lived outside Denmark (Form 04.009).

Tax return for the period you have lived in Denmark (Form 04.003).

If you have not had your own business and/or rental property, you can choose to complete form 04.076 Tax return with two tax liability periods and send it to us. The form contains a guide on how to complete the form.

If you worked outside Denmark in the period you lived in Denmark, you also need to complete Tax return for foreign income (form 04.012).

If you meet the conditions for and want to apply the rules for cross-border workers for the period you lived outside Denmark, you also need to complete Supplement to tax return for taxpayers with limited tax liability (form 04.031).

You can submit your tax return by logging on to www.skat.dk/tastselv and selecting ‘Kontakt/Skriv til os’ (Contact, write to us). You then select the subject ‘Indsend-indberet til os/Oplysningsskemaer/Blanket 04.076-Oplysningsskema med 2 skattepligtsperioder’ (Submit-file/Tax return/Form 04.076-Tax return with two periods of tax liability). You can also send it by post to Skattestyrelsen, Nykøbingvej 76, Bygning 45, 4990 Sakskøbing, Denmark.

Please call us on (+45) 72 22 27 80 if you have any questions about your tax return.

All Danish public authorities send information to you via Digital Post unless you have been granted an exemption or you belong to a group of people who does not have to sign up. If you have signed up for Digital Post, you will no longer receive paper tax return forms etc.

If you have signed up for Digital Post, but are unable to file your tax return in E-tax (TastSelv) as according to our information you have two periods with tax liability, we have sent you an email with links to the relevant forms you will need.

If you have not signed up for Digital Post, you will receive a printed copy of your tax return no later than late May/early June. It is irrelevant for you access to E-tax whether you have signed up for Digital Post or not.