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

Purpose of the 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.

Complete and submit the form

Complete and submit form 01.012 (virk.dk)

(used by most applicants)

PDF version of the form

Download and complete the relevant form:

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

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

Please note that when you complete the form you should:
•    save the form on your computer before you start completing it 
•    avoid using Microsoft Edge, Safari or Mac’s image viewer 

How to submit the PDF form

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