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Taxation of Assets

Salary

When you receive your salary, tax has already been deducted. You pay tax of certain amounts of your salary, but these have already been deducted when you have it paid into your account. Read more below under "Understanding your payslip".

Find your payslip via e-boks

As an employee at Aarhus University, your payslip is available via www.e-boks.dk

E-boks is a secure electronic mailbox where you can receive and store the documents you normally receive by post. Your payslip will inform you about your salary and the tax you have paid. Every time you receive your payslip, you should check that the figures are correct. You should also save your payslips until the end of the tax year and until your tax for the year has been calculated (on the annual tax statement). Your payslips are proof that you have paid tax.

Read more about how to become an e-Boks user

Understanding your payslip

We advise you to read AU's guide on how to understand the text and figures on your payslip. This guide contains informative examples. Besides this guide, it might be helpful to look into our tax glossaries as well. You will find links to both guides below.

Real property

Property value tax (ejendomsværdiskat) 

If you own a house or a flat, you must pay property value tax. The tax is 1 % of the property value. The property value is determined by the public authorities every other year.

People living in Denmark must also pay property value tax on any foreign property that they own, and persons living abroad must pay property value tax on any property that they own in Denmark.

The property value tax is included in the total tax paid over the year. SKAT will usually obtain the required information, but if you have recently bought a house, the tax is not included in your preliminary income assessment and your tax card. You should then contact your local tax centre to obtain a new tax card.

Property tax (ejendomsskat)

If you own a house, a flat or a plot of land, you must also pay property tax to the municipality based on the actual property value. The property tax is assessed and collected directly by each municipality and will differ from municipality to municipality.

Topics from Skat

 

 

Motor vehicles

The taxation on motor vehicles in Denmark depends on whether you own a vehicle here or you bring your foreign registered motor vehicle to Denmark. If you bring your vehicle with foreign number plates to Denmark, you have three options:

  1. Apply for permission to drive your vehicle in Denmark without paying Danish registration tax. This may be relevant if, for example, you are staying in Denmark as a student or because of short-term employment.

    Note that you are allowed to drive a foreign vehicle in Denmark if:

    • The vehicle has temporary stickers that are valid for a maximum of seven days. The stickers must have been issued by a competent authority in an EU/EEA state, the Faroe Islands or Greenland.
    • The vehicle has been rented abroad for a maximum of seven days; the driver's name must be listed on the rental agreement, and the driver must drive from the border directly to the destination in Denmark where the vehicle is to be delivered according to the rental agreement.
    • The registered owner or user is a passenger of the vehicle.

    You need to bring the registration certificate and the permit for driving with temporary stickers, or the rental agreement when you use the vehicle in Denmark.

  2. Seek permission from SKAT to pay quarterly a proportion of the normal vehicle registration tax.

  3. Import your vehicle and have it registered to Danish number plates. You must do so within two weeks of arrival. In this case, you will need to pay full registration tax.

Find more information about the three options on Skat's website. Here you can also read about how to apply for these.  

SKAT (the Danish taxation authorities) has also made a guide explaining what to do If you bring a vehicle with foreign number plates to Denmark. Read the guide under SKAT: Guides on the SKAT website

 

 

Pension

You are entitled to tax allowances and reliefs for the contributions you have paid into your approved pension plan(s). In the majority of cases you automatically receive your tax relief and pay the right amount of tax on your pension and early retirement benefits. Remember to check or correct your preliminary income assessment when you contribute to a pension scheme.

On the website of the Danish taxation authorities you can find information about:

 

Find more information about pension in general.

 

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