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.