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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 you are granted a fellowship or you are employed by 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 such as whether you are a resident in Denmark, the length of stay and the type of stay. These criteria determine whether a fellowship will or will not be taxed in Denmark.

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

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

Tax exemption

If you are granted a fellowship during your research visit 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, please contact the local HR administration/PhD administration who will assist you in connection with a possible application for tax exemption.

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

Deductions and allowances

Under certain circumstances, you may have the right to deductions and allowances. 

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

How to declare a fellowship

Fellowships offered by Aarhus University

Fellowships 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 will be taxed or not.

Fellowships offered by a Danish foundation

Contact the scholarship provider if you receive a fellowship 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 or not.

Non-Danish fellowships

Fellowships offered by non-Danish foundations must be declared to the Danish tax authorities (SKAT). You have to declare the fellowship income as “B-income” in your preliminary tax assessment of income. You can declare the fellowship 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% labor market contribution.

Read the main conditions to be  on the special research taxation scheme

The local HR-departments handle applications for the research taxation scheme.

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 self-service facility (TastSelv).

If you are on the researcher taxation scheme, you will not need to register with the taxation authorities. The university will do this  automatically.

If you receive a scholarship 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 centers in Denmark or by contacting SKAT in advance to set up an appointment.

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

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