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Your guide to working in Denmark

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Coming to work in Denmark

When coming to Denmark to work, you need a personal tax number and a tax card.

How to apply:

Remember to attach copies of the following documents:

  • Photo ID, such as a passport or an ID Card
  • Marriage certificate if you are married (family certificate if you are a Swedish citizen)
  • Work permit if you are a citizen from outside the EU, Iceland, Liechtenstein, Switzerland or Norway 
  • Employment contract (signed by your employer)

If you are staying for more than three months

If you are staying in Denmark for more than three months, you need a CPR number (civil registration number). Every person in Denmark has a CPR number, which is essential in relation to interaction with the Danish authorities. If you are a citizen from the EU, EEA countries or Switzerland, you need a CPR number after six months.

How to apply:

  • register at the Danish National Register (Folkeregistret) at your local Citizen Service Centre (Borgerservice), or
  • at one of the International Citizen Service Centres (http://www.icitizen.dk/).

In order to receive your salary and payments from the public sector, you need a NemKonto (Easy Account). You can choose to have either a Danish bank account or your foreign bank account registered as your Nemkonto.

If you want a Danish account, you can contact a Danish bank to set up an account for you and ask them to register it as your NemKonto.

Please visit www.nemkonto.dk for further information. 

NemID is your digital signature and your key to digital Denmark. It is a single login for Danish Internet banks and government websites.

How to get your NemID:

Your local Citizen Service Centre (Borgerservice) handles NemID. Please remember to bring your passport or ID card. It is also a good idea to be accompanied by a person who can confirm your identity.

Working and living in Denmark

When you take up work in Denmark, you must pay income tax. Your employer downloads your tax card and tax is withheld form your salary automatically.

Your preliminary income assessment (forskudsopgørelse)

Your preliminary income assessment is kind of your tax budget for the present year. It tells you about your expected income, deductions and allowances and the tax rate used by your employer to withhold tax.

If your situation changes, you should change your assessment.

Guide: How to change your preliminary income assessment

Download a printable version of How to change your preliminary income assessment (PDF)

Your tax assessment notice (årsopgørelse)

Your tax assessment notice is a summary of your tax for the past year, showing your income, deductions and allowances and tax paid.

You can see and change your tax assessment notice in E-tax (TastSelv), our online self-service facility, when it is available in March each year.

See the difference between the preliminary income assessment and the tax assessment notice

Download a printable version of the difference between the two (PDF)

Type of tax liability

Your tax liability determines which deductions you are entitled to. The type of tax liability applicable to you depends on whether you are married and whether you have a residence in your home country, for example.

Four types of tax liability

For non-Danish employees

 

= Denmark= Home country

  • Working in Denmark
  • Residing in Denmark or staying in Denmark for more than six months
  • Personal and economic interests in Denmark
  • Possible spouse or cohabiting partner living in Denmark

= Full tax liability

  • Working in Denmark
  • Residing in your home country and often travelling to work between Denmark and your home country
  • Personal and economic interests in your home country
  • Possible spouse or cohabiting partner living in your home country

= Limited tax liability

  • Working in Denmark
  • Residing both in your home country and in Denmark
  • Personal and economic interests in your home country
  • Possible spouse or cohabiting partner living in your home country

= Dual residency - your home country is your place of residence

  • Working in Denmark
  • Residing both in your home country and in Denmark
  • Personal and economic interests in Denmark
  • Possible spouse or cohabiting partner living in Denmark

= Dual residency - Denmark is your place of residence

Download a printable version of the above illustration of the four types of tax liability (PDF)

Before your tax is calculated, certain amounts are deducted from your income. Your deductions are stated in your preliminary income assessment/tax card.

Download a printable version of the entire following section on tax deductions (PDF)

Food and accommodation

If your employer does not pay for your food and accommodation, you may be entitled to a deduction if:

  • your job is temporary, strawberry picking for example
  • your place of work changes, different building sites for example
  • you cannot possibly stay in your home due to the distance between work and home.

Enter the expenses for food and accommodation in your tax assessment notice in box 53.

Read and download further information about food and accommodation (PDF)

Deduction for transport between home and work

If you have more than 24 km to and from work (that is more than 12 km each way), you are entitled to a deduction for transport between home and work no matter what means of transport you use. However, if your employer pays for your transport, you are not entitled to the deduction.

Enter your deduction in your preliminary income assessment, field 417, or in your tax assessment notice, box 51.

See rates and how to calculate your deduction for transport between home and work.

Transport between your home country and your Danish work place

Your tax liability determines whether you are entitled to a deduction.

Deduction for transport between home and work for non-Danish employees

Transport between your home and your work place:

Your non-Danish employees are entitled to the same deductions as your Danish employees.

Please read more about the deduction between home and work and calculate your deduction.

Transport between your home in your home country and your workplace:

Your tax liability dictates whether you are entitled to a deduction.

= Not entitled to a deduction= Entitled to a deduction

  • Working in Denmark
  • Residing in Denmark or staying in Denmark for more than six months
  • Personal and economic interests in Denmark
  • Possible spouse or cohabiting partner living in Denmark

= Full tax liability

  • Working in Denmark
  • Residing in your home country and often travelling to work between Denmark and your home country
  • Personal and economic interests in your home country
  • Possible spouse or cohabiting partner living in your home country

= Limited tax liability

  • Working in Denmark
  • Residing both in your home country and in Denmark
  • Personal and economic interests in your home country
  • Possible spouse or cohabiting partner living in your home country

= Dual residency - your home country is your place of residence

  • Working in Denmark
  • Residing both in your home country and in Denmark
  • Personal and economic interests in Denmark
  • Possible spouse or cohabiting partner living in Denmark

= Dual residency - Denmark is your place of residence

Please note that you should be able to document travels to your home country so it is important that you keep receipts etc. as documentation. Enter your deduction for transport between home and work in box 51 in your tax assessment notice.

A tax agreement to avoid double taxation between Denmark and your home country may regulate the tax you have to pay. Therefore, if you have non-Danish income or property, you have to state it on your tax assessment notice.

Please call us on (+45) 72 22 28 92 to help you register your non-Danish income.

Check your tax assessment notice in E-tax and see if you are entitled to a refund or have to pay outstanding tax. You need to:

  • check the information
  • correct the information if required

If you need to correct the information, please use E-tax to enter your changes under 'Ret årsopgørelsen/oplysningsskemaet' (Change your tax assessment notice or file your tax return).

Read more about E-tax and how to log on to E-tax

When your employment in Denmark ends

When your job in Denmark ends, you must provide information, which the Danish Tax Agency will use to calculate your tax liability. It is your job and place of residence that determine to which country you have to pay tax.

Therefore, please complete the relevant form and submit it to the Danish Tax Agency when you leave Denmark:

  • If you are subject to limited tax liabilty: If you have additional information to your tax assessment notice, such as deduction for transport between home and work or travelling expenses for food and accommodation, please complete form 04.069. If you have no additional information, you do not need to do anything further.
  • If you are subject to full tax liability: Please complete form 04.003.
  • If you are a cross-border worker: Please complete form 04.031.

Four types of tax liability

For non-Danish employees

 

= Denmark= Home country

  • Working in Denmark
  • Residing in Denmark or staying in Denmark for more than six months
  • Personal and economic interests in Denmark
  • Possible spouse or cohabiting partner living in Denmark

= Full tax liability

  • Working in Denmark
  • Residing in your home country and often travelling to work between Denmark and your home country
  • Personal and economic interests in your home country
  • Possible spouse or cohabiting partner living in your home country

= Limited tax liability

  • Working in Denmark
  • Residing both in your home country and in Denmark
  • Personal and economic interests in your home country
  • Possible spouse or cohabiting partner living in your home country

= Dual residency - your home country is your place of residence

  • Working in Denmark
  • Residing both in your home country and in Denmark
  • Personal and economic interests in Denmark
  • Possible spouse or cohabiting partner living in Denmark

= Dual residency - Denmark is your place of residence

Please notify the Danish Tax Agency when you leave Denmark.

  • Send us your new address to by email via E-tax or use the English contact form at www.skat.dk/contact, and
  • call us at (+45) 72 22 28 92 so we can deregister you correctly.

Wait until you have received your tax assessment notice before closing your NemKonto. Any tax refunds will be credited to this account.

If you have registered with the Danish National Register, you need to deregister, when you leave the country.
In order to do so, please go to your local Citizen Service Centre (Borgerservice).

Download a PDF version.

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