If you Work while studying in Denmark, you have to pay income tax if you earn more than a certain amount. Therefore, you will need a tax card. The amount of tax you pay depends on your salary and your tax deductions and allowances.
Getting a tax card
You can apply for a tax card online (used by most applicants) or by completing form 04.063 and sending it to SKAT. SKAT will create a preliminary income assessment (forskudsopgørelse) and a tax card for you within two weeks. Your tax card, which you can see on the first page of the preliminary income assessment, contains information about your withholding rate, your monthly tax-free allowances and deductions. Your employer receives your tax card directly from SKAT.
Tax exemption card
SKAT will generate a tax exemption card for you, if you estimate your total annual gross income to be less than your tax deductions and allowances. This means that you only pay labour market contributions (AM-bidrag).
Depending on your salary and how much of your allowance and deductions you have used during the year the labour market contributions will be refunded to you when your total taxes have been calculated on the tax assessment notice (årsopgørelse). The amount will be refunded to your NemKonto (Easy Account).
For further information, please see