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Wages paid by non-Danish employer for work done in Denmark

If you live in Denmark and are subject to full tax liability, you have to pay Danish tax. This is also the case if your employer outside Denmark pays your wages for work you have done in Denmark.

You are responsible for paying the tax, as your employer doesn't withhold the tax automatically. If you have paid tax outside Denmark, you will have to apply for at tax relief or tax refund in the relevant country.

Wages from public non-Danish employer for work done in Denmark

If you get paid by a public non-Danish employer for work you have done in Denmark, the right of taxation depends on the double taxation agreement between Denmark and the relevant country. But no matter which country has the right to tax your wages, you have to report your wages in your Danish preliminary income assessment (forskudsopgørelse) and your Danish tax assessment notice (årsopgørelse).

Our system automatically acknowledges the right of taxation and allows possible reductions (tax relief) correctly in your tax assessment notice when you report your wages from a public non-Danish employer.

For further legal information in Danish see our legal guide .