If you have moved to or from Denmark during the year and your tax status has changed from full tax liability to limited tax liability or vice versa, you cannot use E-tax to file your tax return that year. Instead, you need to complete one or more tax returns.
You can use the following form:
If you have also had a business and/or income from rental property, you also need to complete:
In addition, you should complete:
- Form 04.012 if you have had income or assets in another country whilst living in Denmark
- Form 04.053 if you have had property in another country whilst living in Denmark
- Form 04.031 if you meet the conditions for and want to apply the rules for cross-border workers for the period you lived outside Denmark.
Filing your tax returns
You can send us your tax returns in the following way:
- Log on to E-tax (TastSelv)
- Select ‘Kontakt' (Contact)
- Select ‘Skriv til os' (Write to us)
- Select 'Indsend-indberet til os' (Filing-declaring to us) (e.g. Tax returns/Form 04.076-Tax return with two tax liability periods)
- Complete the information, attach the tax returns and press Send
You can also send your tax returns by regular post to:
Skattestyrelsen
Nykøbingvej 76
Bygning 45
4990 Sakskøbing
Denmark
Filing deadline
You must complete and file your tax returns by 1 July 2022. You will receive your tax assessment notice at the end of the year.