Taxation

All who work or conduct research in Denmark should contact the Danish Customs and Tax Administration

You need to contact The Danish Customs and Tax Administration, upon arrival in Denmark. This is important no matter where you live, who your employer is or how long you will work in Denmark. Most people who work and/or live in Denmark become tax liable to Denmark and need to pay tax. This also applies to scholarship holders, also if you have been informed that you do not need to pay tax on your scholarship. Only the Danish tax authorities can assess your tax liability.

If you do not contact the Danish Customs and Tax Administration upon arrival in Denmark, you may get a large tax bill later on.  

We therefore recommend all scholarship holders, guest researchers, employed researchers, PhD students, etc. to contact the Danish Customs and Tax Administration to sort out their tax situation. The easiest is:

  1. Visit your nearest International Citizen Service (ICS) – either on your own or as part of the Getting Started in Denmark event and enquire directly with the Danish Customs and Tax Administration whether you need to pay tax or not
  2. If you are not near an ICS, write the Danish Customs and Tax Administration (see under Contact) or fill out the form 04.063. Guest researchers are recommended to fill out the paper version of the form 

If you are on the researcher taxation scheme

If you are on the researcher taxation scheme and have additional income than your salary, you should also contact the Danish Customs and Tax Administration. When you live and work in Denmark, you are liable to pay tax on your global income, which means income on property, stocks, or other income besides your salary. We therefore also recommend people on the researcher taxation scheme to contact the Danish Customs and Tax Administration. 

The Danish Customs and Tax Administration: Your guide to working in Denmark

The Danish Customs and Tax Administration has made an online guide to tax in Denmark in five different languages. The guide will help you with the steps to take upon arrival in Denmark, when working and living in Denmark and when your employment ends.

The Danish Customs and Tax Administration: Your guide to working in Denmark

Tax registration

How to get a tax card

As an employee at Aarhus University you will need to obtain a tax card (which is a virtual, not a physical card) from The Danish Customs and Tax Administration  You get the tax card by registering at the Danish tax 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.

If you are on the researcher taxation scheme

If you are on the researcher taxation scheme, your HR partner will register you for tax and you do not need to do this yourself. 

Tax registration

When arriving to Denmark you have to register at the National Registry Office. Hereafter you need to register with the tax administration authorities (SKAT - Skatteforvaltningen ) in your local municipality (unless you are on the researcher taxation scheme). Citizens in Aarhus can visit the International Citizen Service which provides access to both authorities and offers face-to-face assistance and guidance.Your employer refers to the Danish Costums and Tax Administration in calculating your tax. During your first year in Denmark, it is your responsibility to inform the Danish Costums and Tax Administration  about your financial situation. the Danish Costums and Tax Administration can subsequently calculate the amount of tax you need to pay and provide you with a tax card. If you do not make sure to get a tax card from the Danish Costums and Tax Administration, Aarhus University is obliged to withhold 55% of your salary for taxes with no allowance.The electronic tax card consists of two parts: A deduction card (hovedkort) and a secondary card (bikort). The university uses the deduction card to calculate the amount of tax deducted from your pay. The secondary card is used if you work for several employers at the same time.

Remember to bring along a number of documentation when you go to the International Citizen Service for the registration

If you are on the Researcher Taxation Scheme (paying a gross income tax of 27 %) you do not need to register for tax. Contact your HR partner for further information about the Researcher Taxation Scheme. 

You need to bring:

  • Information about your salary and pension
  • Your purchase agreement if you have bought a property
  • Bank details regarding interest income and expenses, foreign accounts, etc.
  • Information about free benefits (free car or free board and lodging)
  • Personal identification, e.g. your passport
  • Form 04.063
    • Fill out online form if you are employed in Denmark. Bring confirmation of submitted online form
    • Fill out paper form if you are not employed but on a scholarship or receive different means of funding
Welcome to Denmark
A practical guide to the Danish tax system

Annual tax statement

The tax year in Denmark runs from January 1st to December 31st.The Danish tax authorities provide a tax calendar for individuals (and for business), where you can see the deadlines for different taxation issues.

  • Preliminary tax assessment notice (selvangivelse): from February you can make changes to the data which is in your online tax folder. You will see the tax that has been calculated for the previous year and which tax allowances and deductions have been taken into account. Make corrections if necessary.
  • Annual tax statement/tax assessment notice (årsopgørelse): from March you will be able to see your tax assessment notice for the previous year. Corrections should be done latest by May 1.
  • Preliminary income assessment (forskudsopgørelse): each year in November, the Danish Costums and Tax Administration generates a preliminary income assessment of your expected income for the following year. You should update your tax data if your figures are not correct.

Preliminary tax assessment notice

The preliminary income assessment (forskudsopgørelse) shows how much tax you have to pay in the coming tax year. You will receive your preliminary income assessment electronically every year in November. You can view your preliminary income assessment notice in your tax folder (skattemappe) via e-tax for individuals (TastSelv) online.

The tax authorities give an example of a preliminary income assessment, which includes a description of the estimated income and deductions as well as estimated provisional tax and labour market contributions. 

See preliminary income assessment (example, limited tax liability) and Preliminary income assessment (example, full tax liability) under the Danish Costums and Tax Administration: Guides on the the Danish Costums and Tax Administration website

Read more about preliminary income assessment.

IMPORTANT IN NOVEMBER: How to change your preliminary tax assesment notice

In case you need to change your preliminary income assessment, the Danish Costums and Tax Administration has made a step-by-step guide to how to make changes in the preliminary income assessment. See information about how to change your preliminary income assessment.

Annual tax assessment notice

The tax assessment notice is a form showing all the figures known to the Danish Costums and Tax Administration for the preceding tax year concerning your income, allowances etc. Every year in March/April, you will receive a tax assessment notice. You can view your annual tax assessment notice in your tax folder (skattemappe) via e-tax for individuals (TastSelv) on the Internet.

You can see an example of an annual tax assessment notice under the Danish Costums and Tax Administration: Guides on the the Danish Costums and Tax Administration website.

Read more about how to correct your annual tax statement if it is not correct.

Deductions and allowances

Employees may have work related allowances and deductions taken into account in their annual tax statement. They are subtracted from the taxable income and thus reduce the taxes to be paid. The most important allowances and deductions can be found below.

Read more about deductions and allowances 

E-tax and change of tax card

E-tax (TastSelv) is the online self-service system for the Danish Costums and Tax Administration. 

You can update your tax information yourself in your tax folder (skattemappe) via e-tax for individuals on the Internet. You should update your tax information if you:

  • Get a new job with substantially higher or lower pay
  • Start your own business
  • Are unemployed or on a pension, or retire early
  • Change your marital status
  • Buy or sell a house or apartment
  • Convert or redeem loans, e.g. a housing loan
  • Join a capital pension scheme or another private pension scheme
  • Move, and the distance between your home and work is considerably longer or shorter (your transport allowance must be changed)
  • There are significant changes in your capital income

Researcher taxation scheme

When you are employed at Aarhus University as a foreign researcher or a key employee you may under certain conditions be eligible for the special tax scheme for foreign researchers or key employees. On this scheme you will only pay a gross income tax of 27 percent (excl. the job market contribution) for up to 84 months (7 years) instead of the standard income tax.  

Your employment as a researcher must begin no later than one month after your arrival in Denmark. Furthermore, you must not have been tax liable to Denmark during the last ten years prior to the beginning of your employment.

It is also possible to be on the researcher taxation scheme, if you are employed in Denmark but live abroad. It is a requirement that you work in Denmark at least one day a month.

 

Please inform your HR-partner whether you wish to be on the researcher taxation scheme or not. 

For more information have a look at AU's HR website.

Read more about the tax scheme for foreign researchers and highly-paid employees under the Danish Costums and Tax Administration: Guides on the the Danish Costums and Tax Administration website.

Taxation of assets

Read more about taxation of assets such as:

  • Salary
  • Real property
  • Motor vehicles
  • Pension

Taxation of assets

Taxation - Short term stays

Special rules apply regarding taxation in Denmark. The rules depend on whether your stay is funded by a fellowship or as wages from the university.

Read more under Short term stays

Taxation when leaving

Tax issues when leaving Denmark

When you leave Denmark to live in another country, your full tax liability in Denmark normally ends. There are certain things you should remember, such as sending in a tax form to the tax centre.

  • People with full tax liability to Denmark should fill out form 04.029
  • People with limited tax liability to Denmark and without access to E-tax (TastSelv) should fill out form 04.069
  • Make sure that the Danish Costums and Tax Administration has your current contact information in case they need to reach you after you have left Denmark

Read more about taxation when you are about to leave Denmark 

Read more about taxation when leaving Denmark permanently

Pay outstanding tax (restskat) outside Denmark

Restskat means that your preliminary income assessment is not correct. If you have not paid enough money in taxes according to what you have earned in Denmark, then you have to pay the missing tax-money back to the Danish Costums and Tax Administration.

You can pay restskat from a bank outside Denmark. Remember to state your CPR number and the tax year you are paying for in the bank transfer. The bank also needs to be informed when you leave Denmark.


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