Leaving Denmark
Please note
Call us at (+45) 72 22 28 92 1 week after you have deregistered from the Danish Folkeregister and physically left Denmark. That's the time we can decide your tax liability and tell you what to do.
When you move away from Denmark, your tax liability to Denmark depends on:
- if you keep a home in Denmark
- where you move to
- the type of income you have
- how long you stay in another country
You can apply for exemption from Danish withholding tax via form 01.016 below. The form tell you which documentation you need to submit.
Contact us before you apply
Only the Tax Agency can decide your tax liability, so you must contact us before applying for tax exemption.
Apply for exemption from Danish withholding tax
Guide: Can you apply for exemption from Danish withholding tax?
Please also see our frequently asked questions further below.
When does your full tax liabity end?
When you leave Denmark, your full tax liability generally only ends when you:
- sell your home
- give your landlord notice
- rent out your home for at least 3 years (the lease must be non-terminable on your part)
Please note that holiday homes only used for holidays are not considered a home.
Read more in Danish what is considered a home in Denmark and when the tax liability is considered ended when you leave the country in our legal guide in sections C.F.1.2.3. and C.F.1.2.1.
If you keep your home in Denmark
If your job requires that you are away from Denmark for more than 6 months at a time, you may in some cases request a tax relief on your Danish tax according to section 33A of the Danish Withholding Act.
Read more in Danish about the conditions at Living in Denmark and working abroad.
Make sure to keep your Nemkonto when you leave Denmark. If you're entitled a tax refund, we can only transfer the money to your NemKonto. If you don’t have a Danish NemKonto, you can register a non-Danish account as your NemKonto.
Register a non-Danish account as your Nemkonto
Shares
If you have shares with a market value of DKK 100,000 or more, we consider any gains or losses realised when you leave Denmark. You must pay tax on the gains you could have earned if you sold the shares the day you left.
You can defer the tax payment until the gain is realised. Read more in Danish about how you apply for a deferral and the conditions you have to meet at Tax on shares if you leave Denmark.
Cryptocurrency
Your cryptocurrency holding will be taxed when you leave Denmark.
Please note that if your tax liability to Denmark ends, we consider your holdings of cryptocurrency to be sold at the market value on the day you leave Denmark. This means that you may find yourself in a situation where you need to pay tax on gains that you haven't yet realised.
Read more about cryptocurrency when you leave Denmark.
Pension
When you start getting your pension, a possible double taxation agreement between Denmark and the country in question determines where you will have to pay tax.
If your full tax liability to Denmark ends or you end up with dual residency, you will not have to pay tax on the return of your pension savings in Denmark
If your full tax liability to Denmark ends or you end up with dual residency, you will not have to pay tax on the return of your pension savings in Denmark.
Read more about the rules on Danish pensions if you move abroad.
Form 07.058: Application for exemption from withholding and payment of tax on returns from pension assets
You can apply for exemption by filling out and submitting form 07.058 Application for exemption from withholding and payment of tax on returns from pension assets).
Do you get the Danish student grant outside Denmark?
If you leave Denmark to study and you get the Danish student grant (SU), you are generally liable to pay tax on your grant in Denmark.
If you live abroad before you begin your studies and Denmark has signed a double taxation agreement with the country you live in, the agreement will determine where you should pay tax on your grant.
Read more on the page SU and studying abroad (in Danish).
Call us at +45 72 22 28 92 or chat with us online.
It’s valid as long as you meet the conditions stated in the exemption that your employer or other provider has received.
Generally, if you have a home in 2 countries, you have full tax liability in both countries. You may get a relief on your Danish tax according to internal rules or a double taxation agreement.
Please feel free to call us at +45 72 22 28 92.
It means that you have full tax liability to Denmark and another country with which Denmark has a double taxation agreement.
Double taxation agreements are mutually binding agreements between two countries about tax. A double taxation agreement ensures that individuals with activities in both countries are only taxed on the same income or assets in one of the two countries.
You can see the countries that have signed a DBA with Denmark in our legal guide.
If you stay in a country that hasn’t signed an agreement with Denmark may mean that both countries can tax the same income.
If you meet the requirements for tax relief according to both a double taxation agreement and section 33A, you can choose the rule that benefits you the most.
You can be exempt from paying tax on the return of your pension savings in Denmark when you are no longer fully tax liable.
If you want that, you have to fill out and submit a form to us. If you meet the conditions for exemption, we will issue a certificate of exemption, which you send to your bank or pension provider.
Apply for exemption from withholding and payment of tax on returns from pension assets
You can apply for exemption by filling out and submitting form 07.058 Application for exemption from withholding and payment of tax on returns from pension assets).
When you return to Denmark, you have to register with the municipality you are moving to.
If you have been exempted from paying tax on pension returns, you have to inform us, your bank, and your pension provider that you are no longer exempt. If you fail to do so, you may be charged a penalty.
Please call us on +45 72 22 28 28.
For further legal information in Danish see our legal guide .