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Taxation of Short-term Stays

If you stay in Denmark for up to 3 months

If you stay in Denmark for up to 3 months, you may not be fully tax liable in Denmark. The rules depend on whether your stay is funded by a fellowship or as pay from the university, your residence during the period and other factors. Read more about tax liability when coming to work or live on the official website for the Danish tax authorities (SKAT)

Research visit funded by a fellowship

There are a number of criteria which form the basis for the taxation of fellowships/stipends such as whether you are a resident in Denmark, the length of stay and the type of stay. These criteria determine whether a fellowship/stipend will or will not be taxed in Denmark.

For a stay in Denmark of 3-6 months, the rules are very complex and the tax authorities (SKAT) are in the process of clarifying the rules.

For a stay in Denmark of more than 3 months a fellowship/stipend will typically be subject to taxation in Denmark.

PLEASE NOTE: Fellowships/stipends to non-employed PhD students, e.g. CSC-fellowships, have also in recent cases been subject to taxation in Denmark.

Tax exemption

If your research visit will be funded by a fellowship you may, under certain circumstances, be exempt from tax under the Danish Income Tax Act. You should always consult the Danish tax authorities to enquire about this. In order to sort out your tax situation, you should fill out the form 04.063 (paper version, not the electronic form) and submit it to SKAT. Read more about the procedure here.  

Please be aware that a tax exemption of your fellowship or stipend in your home country or the country providing the fellowship/stipend, not necessarily applies in Denmark. You must therefore expect the fellowship/stipend to be tax liable in Denmark regardless of any tax exemptions in other countries.

Deductions and allowances

If your fellowship/stipend is tax liable to Denmark you may have the right to deductions and allowances.

See further information on the website of the Danish tax authorities (SKAT) 

How to declare a fellowship/stipend?

Fellowships/stipends offered by Aarhus University

Fellowships/stipends offered by Aarhus University are automatically declared to the Danish tax authorities (SKAT). You do not need to do anything but will be informed automatically about whether your fellowship/stipend will be taxed or not.

Fellowships/stipends offered by a Danish foundation

Contact the scholarship provider if you receive a fellowship/stipend from a Danish foundation or other Danish sources (not Aarhus University sources).  The foundation can inform you about whether you need to declare the fellowship/stipend or not.

Non-Danish fellowships/stipends

Fellowships/stipends offered by non-Danish foundations must be declared to the Danish tax authorities (SKAT). You have to declare the fellowship/stipend income as “B-income” in your preliminary tax assessment of income. You can declare the fellowship/stipend in your online, personal tax-folder at www.skat.dk (only possible if you have registered at SKAT in Denmark) or contact the tax authorities (SKAT).

Research visit paid by salary from AU

Special tax scheme for foreign researchers

If you are an employed researcher at Aarhus University, you may be liable for the special tax scheme for foreign researchers. On this scheme researchers pay only a 26% flat tax and an 8% labour market contribution.

Read the main conditions to be covered by the special research taxation scheme

Applications for the research taxation scheme are handled by the local HR-departments.

Taxation if you are not eligible for the special researcher taxation scheme

If you do not fulfill the conditions for the researcher taxation scheme you must contact SKAT to have information about your personal tax in relation to your stay in Denmark. The AU HR-departments do not guide you in personal tax matters.

You need to fill out form 04.063 (online version recommended) on the SKAT website to sort out your tax situation

You must register to get your personal tax card

As an employee at Aarhus University you will need to obtain a tax card from the Danish taxation authorities - SKAT. You get the tax card by registering at the Danish taxation authorities upon arrival in Denmark. The tax card ensures that you get the tax allowances and reliefs you are entitled to before your employer withholds tax from your income.

Each year in March/April you will receive a preliminary tax statement. You should change the information in the preliminary tax statement if your income or allowances change considerably, else you may risk having to pay back money in the following tax year. You change your tax card online via the selfservice facility (TastSelv).

If you are on the researcher taxation scheme, you will not need to register with the taxation authorities. This will automatically be done by the university.

If you receive a scholarhip or are not employed by Aarhus University, you should contact SKAT directly to find out whether you need to register or not.

Contact information

The Danish tax authorities - SKAT

You can contact SKAT by phone +45 72 22 18 18 or Send an e-mail to SKAT.

If you wish to visit SKAT, you can do so at one of the four International Citizen Service centres in Denmark or by contacting SKAT in advance to set up an apointment.

Local HR department - can answer questions about the researcher taxation scheme