When you leave Denmark it is your job and your place of residence that determine to which country you have to pay tax.

We recommend that you call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 27 80 once you have left Denmark and deregistered from the Danish National Register (Folkeregisteret).
If possible, we will determine your tax liability instantly and let you know which documents you need to submit to us in connection with your leaving Denmark.

When you leave Denmark, your work or place of residence determines your tax liability.

  • Full tax liability in Denmark: If you have an all-year residence at your disposal in Denmark, you are subject to full tax liability in Denmark. You need to declare all your income, whether it is from Denmark or another country.
  • Limited tax liability in Denmark: If you have income from Denmark, but no all-year residence at your disposal, you are subject to limited tax liability in Denmark. You need to declare all your Danish income.
  • No tax liability in Denmark: If you have neither property nor income in Denmark, you are not subject to tax in Denmark. You do not have to declare anything or pay tax in Denmark.

If you sell your property or terminate the tenancy agreement of your rented home, your full tax liability in Denmark will cease. If you rent out your home, you must enter into a non-terminable three-year tenancy agreement with your tenant in order for your full tax liability to cease.

If you do not have property in or income from Denmark after moving abroad and we have assessed that you are no longer subject to full tax liability, you only have to declare income up to the date of leaving your property.

If you normally file a tax return, you must do so by the usual deadline. Any refunds will be transferred to your NemKonto or foreign account.

If you still own property or have income from Denmark when you leave the country, and if the Danish Tax Agency (Skattestyrelsen) has assessed that you are no longer subject to full tax liability, you will become subject to limited tax liability in Denmark.

Limited tax liability means that you only need to pay tax on certain income from Denmark. This may be:

  • income from Danish property
  • salary for work performed in Denmark
  • pension benefits, state pension benefits, fees for board membership and other A-income (income taxed at source)
  • dividend
  • property value tax on a holiday home or second home in Denmark.

If you have assets in Denmark when you leave, securities for example, exceeding a value of DKK 100,000, you may have to pay tax on these assets. Please call us on (+45) 72 22 27 80 if you have any questions in relation to such tax.

Before leaving Denmark, you must deregister your vehicle from the Danish Register of Motor Vehicles. If you have paid registration tax, you can apply for a refund.

Exporting vehicles

Language

Please see our legal guide (in Danish) for further legal information.