When you work in Denmark but live in another country, you are subject to limited tax liability. If you travel between your home outside Denmark, Sweden or Germany for example,  and your workplace in Denmark every day, you will never become subject to full tax liability no matter how long a period you work in Denmark.

This means that you are taxed on your salary here in Denmark and that you are entitled to deduct expenses related to your Danish salary such as deduction for transport between home and work, travel expenses, trade union fees and unemployment fund contributions.

You need to register with us and you need a tax card to pay tax on your Danish income. If you have never lived in Denmark, you also need a personal tax number.

You can apply for a tax card and possibly a personal tax number via our online application form or via form no. 04.063. Both are available in several languages; Danish, English, German, Polish, Romanian and Lithuanian.

Tax card: What to remember

You need to know about your home - both here in Denmark and abroad - and about your terms of employment, including dates for when you start/stop, your salary and possible tax deductions and allowances, deductions between home and work and travel expenses for example.

Moveover, you need to send us a copy of your employment contract and a copy of your passport. If you do not have a passport, you can send us a copy of your other ID information.

Apply for a personal tax number (online)

Apply for a personal tax number via form 04.063:

Do you live in Sweden?

Read more in Danish about tax in the Oresund region

If at least 75% of your total income is taxed in Denmark, you may apply the cross-border worker rules.

If you earn such a large part of your income in Denmark, we can extend your right to deductions to also include deductions for expenses not relating to the income subject to tax in Denmark. This could be non-Danish interest payments or your spouse's personal allowance if your spouse has no income in Denmark or abroad.

If you want to state in your preliminary income assessment that you want to be taxed according to the rules for cross-border workers, you should contact us and submit further information.

Read more about the cross-border worker rules

If you live in Sweden: Read more in Danish about tax in the Oresund region

If you have an all-year home at your disposal in Denmark or if you are staying in Denmark for more than 6 months without visiting your home country, you will be subject to full tax liability in Denmark according to Danish rules.

If, at the same time, you are subject to full tax liability in your home country, you will be subject to full tax liability in two countries. This is why you need to send us information documenting that you are subject to full tax liability in your home country. Next, we will decide which country will be your country of residence for tax purposes  according to a double taxation agreement (link in Danish).

We will then assess your specific situation, including your personal and financial interests. This means that you will be considered to be residing in the country with which your financial and personal interests are greatest. Generally, you will be subject to full tax liability in the country in which your interests are greatest and subject to limited tax liability in the other.

If we are unable to decide in which country your primary personal and financial interests are, it will be decided based on which country you are in the most.

Will the rules on dual residence apply to you?

We need you to submit information documenting that you are subject to full tax liability in your home country. Such documentation must be issued byt the tax authorities in your home country.

You can submit the documentation by logging on to www.skat.dk/tastselv and selecting 'Kontakt' (Contact) - 'Skriv til os' (Write to us) - 'Indsend-indberet til os' (Submit/report to us) - 'Udland' (Non-Danish tax matters) - 'Bekræftelse af skattepligt' (Confirmation of tax liability).

Denmark as country of residence

If Denmark is your country of residence, and you have bank accounts, property, pension schemes or other assets in your home country, you have to inform us of this. When you live in Denmark, you always have to report all your income and deductions and allowances, no matter if the are Danish or not.

Read more in Danish about non-Danish income and/or property.

If you are not directly employed by the Danish enterprise, but are sent on the job by a non-Danish employer to perform a job with a Danish enterprise, it is a matter of international hiring-out of labour. This means that the non-Danish enterprise hires you out to perform work for the Danish enterprise which decides what you are to do and provides the tools you need to do the job, for example.

If this is how you are employed, you do not need a tax card as you will be taxed gross. As a result, you will have to pay 8% labour market contributions (AM-bidrag) and 30% income tax. You are not entitled to any deductions and allowances, but your tax rate is low.

Instead, you can choose to be taxed according to the general Danish tax rules. Read more in Danish: Read more in Danish in our legal guide about choosing taxation according to the general tax rules.

It is the responsibility of the Danish business to ensure that you pay your labour market contributions and income tax. Read more about international hiring-out of labour 

If you live outside Denmark and commute to work in Denmark, the coronavirus situation may have an impact on your tax. 
Read more about commuters crossing a border and the coronavirus.

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