When you work in Denmark but live somewhere else, you are subject to limited tax liability. If you travel between your home outside Denmark, Sweden or Germany for example, each day and your workplace in Denmark, you will never become subject to full tax liability no matter how long a period you work in Denmark.

This means that you are taxed on your salary here in Denmark and that you are entitled to deduct expenses related to your Danish salary such as deduction for transport between home and work, travelling expenses, trade union fees and unemployment fund contributions.

You need to register with the Danish Tax Agency (Skattestyrelsen) and you need a tax card in order to pay tax on your Danish income. If you have never lived in Denmark, you also need a personal tax number. You can apply for both a tax card and a personal tax number via our online application form (which is in Danish, English, German, Polish, Romanian and Lithuanian) or by completing form 04.063 which you submit to the Danish Tax Agency along with a copy of your passport and your employment contract. If you do not have a passport, please submit a copy of your ID documents.

We need information about your home - both here in Denmark and abroad - and your terms of employment, including dates for when you start/stop, your salary and possible tax deductions and allowances, deductions between home and work and travelling expenses for example.

Form 04.063 is available in the same languages as our online application, which is Danish, English, German, Polish, Romanian and Lithuanian:

04.063/DK 04.063/EN 04.063/DE   04.063/PL04.063/LT 04.063/RO

Further information (in Danish) if you live in Sweden: SKAT in the Oresund region

If at least 75% of your total income is taxed in Denmark, you may apply the cross-border worker rules.

If you earn such a large part of your income in Denmark, we can extend your right to deductions to also include deductions for expenses not relating to the income subject to tax in Denmark. This could be foreign interest payments or your spouse's personal allowance if your spouse has no income in Denmark or abroad.

If you want to state in your preliminary income assessment that you want to be taxed according to the rules for cross-border workers, you should contact the Danish Tax Agency and submit further information.

Further information about the cross-border worker rules

Further information (in Danish) if you live in Sweden: the Danish Tax Agency in the Oresund region

If you have an all-year residence at your disposal in Denmark or if you are staying in Denmark for more than 6 months without visiting your home country, you will be subject to full tax liability in Denmark according to Danish rules.

If you are still subject to full tax liability in your home country, you will be subject to full tax liability in two countries. This is why you need to submit information to the Danish Tax Agency (Skattestyrelsen) documenting your full tax liability in your home country in order for us to decide who has the right to taxation according to a double taxation agreement.

Next we will assess your specific situation, including your personal and financial interests. This means that you will be considered to be residing in the country with which your financial and personal links are closest. Generally, you will be subject to full tax liability in the country with which your links are closet and subject to limited tax liability in the other.

If you want the rules on dual residence to apply to you, you need to submit information documenting that you are subject to full tax liability in your home country. You can submit such documentation via E-tax (TastSelv) under ‘Kontakt/Skriv til Skattestyrelsen/Indsend-indberet til os/Udland/Bekræftelse af skattepligt' (Contact/Send email to the Danish Tax Agency/Submit-report information to us/Foreign matters/Confirmation of tax liability).

If you are not directly employed by the Danish enterprise, but are sent on the job by a non-Danish enterprise to perform a job with a Danish enterprise, it is a matter of international hiring-out of labour. This means that the non-Danish enterprise hires you out to perform work for the Danish enterprise which decides what you are to do and provides the tools you need to do the job, for example. If this is how you are employed, you do not need a tax card as you will be taxed gross. You will have to pay 8% labour market contributions (AM-bidrag) and 30% income tax. You are not entitled to any deductions and allowances, but your tax rate is low.

Instead, you can choose to be taxed according to the general Danish tax rules. Read more in Danish:

Choose taxation according to the general tax rules in our legal guide.

It is the responsibility of the Danish business to ensure that you pay your labour market contributions and income tax. Read more:

International hiring-out of labour 

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