Leaving Denmark
When you move away from Denmark, it is important to find out where you have to pay taxes.
Danish tax depends on
- if you keep a home in Denmark
- where you move to
- the type of income you have
- how long you stay in another country
Call us at +45 72 22 28 92 a week after you have deregistered from the Danish Folkeregister. That's the time we can decide your tax liability and tell you what to do.
When you leave Denmark, your full tax liability generally only ends when you:
- sell your home
- give your landlord notice
- rent out your home for at least 3 years (the lease must be non-terminable on your part)
Please note that holiday homes only used for holidays are not considered a home.
Read more in Danish what is considered a home in Denmark and when the tax liability is considered ended when you leave the country in our legal guide in sections C.F.1.2.3. and C.F.1.2.1.
You can apply for exemption from Danish withholding tax via form 01.016 below. The form tell you which documentation you need to submit.
Contact us before you apply
Only the Tax Agency can decide your tax liability, so you must contact us before applying for tax exemption.
Make sure you have a Nemkonto when you leave Denmark. If you are entitled a tax refund, we can only transfer the money to your NemKonto.
If you don’t have a Danish NemKonto, your non-Danish account can registered as your NemKonto.
Register your non-Danish account as your NemKonto (nemkonto.dk)
If you have shares with a market value of DKK 100,000 or more, we consider any gains or lossesrealised when you leave Denmark. You must pay tax on the gains you could have earned if you sold the shares the day you left.
You can defer the tax payment until the gain is realised.
Read more about how you apply for a deferral and the conditions you need to meet (in Danish).
When you start getting your pension, a double taxation agreement between Denmark and the country you stay in determines where you pay taxes. Read more about the rules on Danish pensions if you move abroad.
If your full tax liability to Denmark ends or you end up with dual residency, you will not have to pay tax on the return of your pension savings in Denmark. You can apply for exemption by filling out and submitting form 07.058 Application for exemption from withholding and payment of tax on returns from pension assets).
If your work requires you to stay abroad for more than 6 months at a time, you may, under certain conditions, apply for a Danish tax relief according to section 33A of the Danish Tax Assessment Act.
Read more about the conditions on the page You live in Denmark and work abroad (in Danish).
If you leave Denmark to study and you get your Danish student grant (SU), you are generally liable to pay tax on your grant in Denmark. If you live abroad before starting your studies and Denmark has a double taxation agreement with the country you live in, the agreement will determine where you should pay tax on your grant.
Read more on the page SU and studying abroad (in Danish).
Call us at +45 72 22 28 92 or chat with us online.
It depends on:
- to which country you have to pay tax
- the type of income you have
- how long you are away from Denmark
- the double taxation agreement between Denmark and the country you work/live in.
How do I apply for exemption from Danish withholding tax
You can apply for exemption via form 01.016 below. The form will tell you which documentation you need to submit.
Contact us before you submit your application
We are the only authority to decide your tax liability, so you have to contact us before you apply for tax exemption.
It’s valid as long as you meet the conditions stated in the exemption that your employer or other provider has received.
Generally, if you have a home in 2 countries, you have full tax liability in both countries. You may get a relief in your Danish according to internal rules or a double taxation agreement.
Please feel free to call us at +45 72 22 28 92.
It means that you have full tax liability to Denmark and another country with which Denmark has a double taxation agreement.
If your tax liability to Denmark is full, generally Denmark has the right to tax your entire income, unless it says otherwise in a double taxation agreement between Denmark and the country your income was earned.
Other countries with no double taxation agreement with Denmark may also be entitled to tax your income or assets in one of the two countries according to national rules.
Double taxation agreements are mutually binding agreements between two countries about tax. A double taxation agreement ensures that individuals with activities in both countries are only taxed on the same income or assets in one of the two countries.
You can see the countries that have signed a DBA with Denmark in our legal guide.
If you stay in a country that hasn’t signed an agreement with Denmark may mean that both countries can tax the same income.
If you meet the requirements for tax relief according to both a double taxation agreement and section 33A, you can choose the rule that benefits you the most.
You can read more about social security when working abroad on lifeindenmark.dk.
You can be exempt from paying tax on the return of your pension savings in Denmark when you are no longer fully tax liable.
If you want that, you have to fill out and submit a form to us. If you meet the conditions for exemption, we will issue a certificate of exemption, which you send to your bank or pension provider.
When you return to Denmark, you have to register with the municipality you are moving to.
If you have been exempted from paying tax on pension returns, you have to inform us, your bank, and your pension provider that you are no longer exempt. If you fail to do so, you may be charged a penalty. Please contact us at +45 72 22 28 28.
For further legal information in Danish see our legal guide .