04.076 EN - Tax return with two tax liability periods

Purpose

Use this tax return form if you lived outside Denmark (were subject to limited tax liability) for part of the income year and lived in Denmark (were subject to full tax liability) for another part of the income year.

Guidance on how to complete the tax return is available on the actual form.

You may find it helpful to watch one of our tutorial videos:
- For you with two periods of tax liability
- Especially for you who are a student

But, if you were self-employed during one or both of the periods, you should use

• Form 04.003 EN Tax return and 
• Form 04.009 EN Tax return for taxpayers with limited liability.

The final deadline for filing the tax return is 1 July 2026

You are not required to file your tax return online for the income year 2025.

Download form 04.076 EN 2025

Form 04.076 EN 2024
Form 04.076 EN 2023
Form 04.076 EN 2022

Download

• Form 04.031 EN Supplement to tax return for taxpayers with limited tax liability
• Form 04.071 EN Appentix to tax return - Deductions for maintenance payments etc. or personal interest expenses
• Form 04.071A EN Appendix to tax return. Deduction for interest expenses on loans where the lender is not obliged to report the loan to the Danish Tax Agency

If you submit the form by email as an attached file, make sure you save the file on your computer before attaching it to avoid losing unsaved data.

How to submit the form

Submit the completed form by logging on to E-tax (TastSelv) and selecting:

Contact → Write to us → Submit tax return for 2025 → Tax return for non-Danish tax matters.

You can also send it by regular post to:

Skattestyrelsen
Postboks 9
Nykøbingvej 76
4990 Sakskøbing
Denmark

You cannot use E-tax (TastSelv) to file your tax return. Instead, you should submit your tax return for 2025 on paper. Please note that you can expect to receive your tax assessment notice for 2025 by the end of 2026.

The printed tax return form will be sent to you by the end of May 2026.

For users of Apple products

We often receive forms with empty fields from users who completed their forms in the Safari browser or Mac Image Viewer. The fields are empty due to a technical error in the PDF. We therefore recommend Mac users to complete their forms in another browser or use other software and then submit them to us.