You live in Denmark (full tax liability)
When you live in Denmark and have non-Danish income, loans or property outside Denmark, you receive a tax return with a section for your non-Danish tax matters. Here, you need to enter the information on your non-Danish tax matters as it is not automatically stated on your tax assessment notice.
Declaring your income when you live in Denmark and have non-Danish income and/or non-Danish property. (Only in Danish)
You live outside Denmark (limited tax liability)
When you live outside Denmark and have income or property in Denmark, you usually receive a tax assessment notice automatically. This notice will contain the information that has been provided to us throughout the year by your employer, bank, etc.
As all income information is automatically transferred to your tax assessment notice, it is your responsibility to make sure that the information is correct. If, for example, you have been granted tax exemption on your pension or state education grant (SU), you must enter the part of your income that is tax-free in Denmark in box 28 of your tax return. If you have entered a deduction for transport between home and work or a travel deduction in your preliminary income assessment, you also need to make sure that these amounts are stated in your tax assessment notice as they are not always transferred to your tax assessment notice automatically.
You can provide the information via E-tax (TastSelv) or by letter to Skatteforvaltningen
Nykøbingvej 76
4990 Sakskøbing
Denmark
Cross-border workers
If you want to apply the rules for cross-border workers, you need to click ‘Ret årsopgørelsen/oplysingsskemaet’ (Correct tax assessment notice/tax return) and then click ‘Vis’ (Show) next to ‘Grænsegængerdata’ (Cross-border worker data).
For you to be considered a cross-border worker, your Danish salary, pension benefits or income from self-employment must be at least 75% of your total annual income. Your total annual income is made up of both your Danish and your non-Danish income, but after the deduction of the expenses involved in generating that income (deduction for transport between home and work, trade union fees and contributions to an unemployment fund, for example).
In the 75%, you can only include the income on which you are subject to tax in Denmark. When you calculate the 75%, you should include salary, unemployment benefits, sickness benefits, pension benefits, early retirement benefits and income of a similar nature on which you pay tax in Denmark.
If you are subject to full tax liability and want to apply the rules for cross-border workers, you cannot use E-tax (TastSelv), but instead you must submit forms 04.003 and 04.032.
You can send us the information by letter to
Skatteforvaltningen
Nykøbingvej 76
4990 Sakskøbing
Denmark
Read more about the cross-border worker rules