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Tax liability

Tax liability is the liability that rests with a person or a business to pay tax on income. We distinguish between full and limited tax liability.

Please note that regardless of whether you are subject to limited or full tax liability you must pay 8% labour market contributions (am-bidrag). Your employer deducts the labour market contributions from your gross pay after the deduction of labour market supplementary pension fund contributions and your own pension contributions.

Video in Danish with English subtitles: Tax liability for non-Danish workers (5:12 min)

For further legal information in Danish see our legal guide .