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
- 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)