Registration of the conditions of employment - section 48E of the Danish Withholding Tax Act

Apply online (Virk.dk)

(used by most applicants)

About the online form

This online form is for universities, research institutions or businesses when they make an employment arrangement with an approved researcher or highly paid employee recruited outside Denmark and the rules on taxation according to section 48 E-F of the Dansih Withholding of Tax Act should be applied to the employment arrangement.

The online form can be used to register both researchers and highly paid employees. 

If the employee needs a persponal tax number and doesn't move to Denmark, the online form can also be used to apply for such a number.

How to submit your application

You can apply online via the link to the online form above.

You can also submit the completed form by e-mail: 

1. Go to skat.dk/contact
2. Select Individuals
3. Select Danish Tax matters
4. Selcet Alternatively, send an email without logging on
5. Select Individuals
6. select Tax registration upon arrival to Denmark and then Tax scheme for researchers (form 01.012)
7. Compete the form and attach it.

A third option is to print the form and send it by regular post to:

Skattestyrelsen
Nykøbingvej 76
4990 Sakskøbing
Denmark

Download form 01.012 for:

01.012 A (Approved researcher) - 2026
01.012 B (Highly paid employee) - 2026

If you want to apply for a Danish personal tax number, you can do so at the same time by using appendix 01.012 Bilag - anmodning om dansk skattepersonnummer