When coming to Denmark to work, you need a personal tax number and a tax card.

Remember to attach copies of the following documents:

• Photo ID, such as a passport or an ID Card
• Marriage certificate if you are married (family certificate if you are a Swedish citizen)
• Work permit if you are a citizen from outside the EU, Iceland, Liechtenstein, Switzerland or Norway 
• Employment contract (signed by you and your employer)

How to apply:

• apply online for your personal tax number and a tax card

If you are staying for more than 3 months

If you are staying in Denmark for more than 3 months, you need a CPR number (civil registration number). Every person in Denmark has a CPR number, which is essential in relation to interaction with the Danish authorities. If you are a citizen from the EU, EEA countries or Switzerland, you need a CPR number after six months.

How to apply:

• register with your local Citizen Service Centre (Borgerservice) in your municipality of residence, or
• register with one of the International Citizen Service Centres across Denmark

All citizens in Denmark are required to have a NemKonto. It is an ordinary bank account used for your Danish salary and any amounts you are entitled to from the public authorities. We use your NemKonto if you are entitled to a tax refund.

You can choose a Danish or a non-Danish bank account as your NemKonto.

Register a Danish account as your NemKonto

You can register your Danish account as your NemKonto in two ways by:

• Contacting your Danish bank or
• Logging on to nemkonto.dk to register your account as your NemKonto

Register a non-Danish account as your NemKonto

• Register your non-Danish account as your NemKonto at nemkonto.dk 

NemID/MitID is your digital signature and your key to digital Denmark. It is a single login for Danish Internet banks and government websites.

How to get your NemID/MitID:

Your local Citizen Service Centre (Borgerservice) handles NemID/MitID. Please remember to bring your passport or ID card. It is also a good idea to be accompanied by a person who can confirm your identity.

When you take up work in Denmark, you must pay income tax. Your employer downloads your tax card and tax is withheld form your salary automatically.

Your preliminary income assessment (forskudsopgørelse)

Your preliminary income assessment is kind of your tax budget for the present year. It tells you about your expected income, deductions and allowances and the tax rate used by your employer to withhold tax.

If your situation changes, you should change your assessment.

See how to change your preliminary income assessment

Your tax assessment notice (årsopgørelse)

Your tax assessment notice is a summary of your tax for the past year, showing your income, deductions and allowances and tax paid.

You can see and change your tax assessment notice in E-tax (TastSelv), our online self-service facility, when it is available in March each year.

Guide: How to change your tax assessment notice (PDF)

Learn more about the difference between the preliminary income assessment and the tax assessment notice

Download a printable version of the difference between the two (PDF)

Type of tax liability

Your tax liability determines which deductions you are entitled to. The type of tax liability applicable to you depends on whether you are married and whether you have a residence in your home country, for example.

Download a printable version of the above illustration of the four types of tax liability (PDF)

Before your tax is calculated, certain amounts are deducted from your income. Your deductions are stated in your preliminary income assessment/tax card.

Read more about various tax deductions when working.

Food and accommodation

If your employer does not pay for your food and accommodation, you may be entitled to a deduction if:

• your job is temporary, strawberry picking for example
• your place of work changes, different building sites for example
• you cannot possibly stay in your home due to the distance between work and home.

Enter the expenses for food and accommodation in your tax assessment notice in box 53.

Read more about tax deductions and food and accommodation.

Deduction for transport between home and work

If you have more than 24 km to and from work (that is more than 12 km each way), you are entitled to a deduction for transport between home and work no matter what means of transport you use. However, if your employer pays for your transport, you are not entitled to the deduction.

Enter your deduction in your preliminary income assessment, field 417, or in your tax assessment notice, box 51.

See rates and how to calculate your deduction for transport between home and work.

Transport between your home country and your Danish work place

Your tax liability determines whether you are entitled to a deduction.

Deduction for transport between home and work for non-Danish employees

Transport between your home in your home country and your workplace: Your tax liability dictates whether you are entitled to a deduction. = Not entitled to a deduction= Entitled to a deduction
Full tax liability Working in Denmark Residing in Denmark or staying in Denmark for more than six months Personal and economic interests in Denmark Possible spouse or cohabiting partner living in Denmark = Full tax liability
Limited tax liability Working in Denmark Residing in your home country and often travelling to work between Denmark and your home country Personal and economic interests in your home country Possible spouse or cohabiting partner living in your home country = Limited tax liability
Dual residency - your home country is your place of residence Working in Denmark Residing both in your home country and in Denmark Personal and economic interests in your home country Possible spouse or cohabiting partner living in your home country = Dual residency - your home country is your place of residence
Dual residency - Denmark is your place of residence Working in Denmark Residing both in your home country and in Denmark Personal and economic interests in Denmark Possible spouse or cohabiting partner living in Denmark = Dual residency - Denmark is your place of residence

Please note that you should be able to document travels to your home country so it is important that you keep receipts etc. as documentation. Enter your deduction for transport between home and work in box 51 in your tax assessment notice.

A tax agreement to avoid double taxation between Denmark and your home country may regulate the tax you have to pay. Therefore, if you have non-Danish income or property, you have to state it on your tax assessment notice.

Please call us on (+45) 72 22 27 80 to help you register your non-Danish income.

Check your tax assessment notice in E-tax (TastSelv) and see if you are entitled to a refund or have to pay outstanding tax. You need to:

• check the information
• correct the information if required

If you need to correct the information, please use E-tax (TastSelv) to enter your changes under 'Ret årsopgørelsen/oplysningsskemaet' (Change your tax assessment notice or file your tax return).

Read more about E-tax (TastSelv) and how to log on

When your job in Denmark ends, you must provide information, which the Danish Tax Agency will use to calculate your tax liability. It is your job and place of residence that determine to which country you have to pay tax.

Therefore, please complete the relevant form and submit it to the Danish Tax Agency when you leave Denmark:

• If you are subject to limited tax liabilty: If you have additional information to your tax assessment notice, such as deduction for transport between home and work or travelling expenses for food and accommodation, please complete form 04.069. If you have no additional information, you do not need to do anything further.
• If you are subject to full tax liability: Please complete form 04.003.
• If you are a cross-border worker: Please complete form 04.031.

Please notify the Danish Tax Agency when you leave Denmark.

• Send us your new address to by email via E-tax (TastSelv)  or use the English contact form at www.skat.dk/contact, and
• call us at (+45) 72 22 27 80 so we can deregister you correctly.

Please make sure that you have a NemKonto when you leave Denmark. Your NemKonto is an ordinary bank account we use to refund overpaid tax.

If you do not have a Danish NemKonto, you can register a non-Danish bank account as your NemKonto. Register your non-Danish account as your NemKonto at nemkonto.dk 

If you have registered with the Danish National Register, you need to deregister, when you leave the country.
In order to do so, please go to your local Citizen Service Centre (Borgerservice).

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