What you need to do before leaving Denmark

There are several steps to take when leaving Denmark. Below is an overview to help you in the process. 

Public authorities

Deregister from the national register

When you move back to your home country, you must deregister from the national register (Det Centrale Personregister or CPR) before you leave Denmark. You do this online at Lifeindenmark.dk 

No sooner than one month before your departure you need to deregister with your municipality.

When you deregister, your CPR number will no longer be active and you cannot use your yellow health insurance card.  You should destroy your health insurance card immediately upon leaving Denmark. Or you can return it to the municipality, who will destroy it for you.

Read more at Lifeindenmark.dk

Notify the tax authorities

Before you leave Denmark, you must notify the tax authorities and give them your new address. Please note there are also some important deadlines to meet when filing your tax return.

If you have a car registered in Denmark, you can take it to your new country of residence. However, you need to de-register the vehicle in Denmark.

In certain cases, you may be entitled to a refund of the registration fee. It is also possible to buy a new car with border plates (no tax or VAT).

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.

Destroy your residence card - Non-EU/EEA citizens only

Non-EU/EEA citizens who hold a pink residence card must destroy the card upon leaving Denmark. The card should be destroyed if you are leaving Denmark permanently and if the card is no longer valid. Please make sure to destroy the card completely. The card should be destroyed immediately upon leaving Denmark.

Keep your NemID

It is a good idea to order an extra code card before you leave Denmark. This way you can still log on to your Danish online selfservice facilities and access e-Boks/digital post to read important mail after you have left Denmark.

You keep your NemID if you meet the following conditions:

  1. When you leave Denmark, remember to inform NemID about your new address. You do this on the NemID homepage. NemID needs your current address to send you new code cards. If you use the NemID app, you still need the physical key card if you need to re-activate your app on a new unit or if your phone runs out of power.  
  2. NemID must be renewed every 3 years. 3 months before your NemID is closed, you will receive a reminder in the NemID app or by logging on to the NemID website. You are advised to keep track of the time to make sure that you see the reminder. You must accept the reminder to keep your NemID for an additional 3 years.

Order an extra code card

Bank and insurance

Notify your bank

When you leave Denmark you can either choose to keep your Danish bank account or close it. If you do not plan to return to Denmark, you should close the account. Your account will be closed automatically if the account is not used for a longer period (usually 2 years) and it will require extensive paper work to take out the money in your account after it has been closed automatically.  

You are recommended to talk to your bank to hear which option is best for you.

Regardless of where you are going, you must always inform your Danish bank of your new address abroad.

The E104 form documents that you have been covered by social security

When you leave Denmark to live in another EU country, some EU countries require documentation that you have been covered by social security in Denmark in order to be covered by social security in their country.

The E104 form proves that you were covered by Danish national healthcare, and will shorten any waiting period to join the host country's healthcare. Only people who are leaving Denmark and have deregistered with the Citizen's Service can obtain the form. You get the form by contacting the public authorities in your home country, who should send the form E104 to Udbetaling Danmark. Udbetaling Danmark is the authority who administers questions relating to social security and international health insurance in Denmark. They will then send the E104 form to the public authorities in the home country. 

For more information about the E104 form, please contact Udbetaling Danmark, tel.: 7012 8081.

Transfer periods of unemployment insurance (EU/EEA citizens only)

Upon leaving Denmark, you may transfer your periods of employment and unemployment insurance from Denmark to another EEA country. This will be possible if you have been employed and insured against unemployment in Denmark. 

Non-EU/EEA citizens cannot transfer periods of employment and unemployment insurance from Denmark to another EEA country. 

However, if you move to one of the other Nordic countries, it will be possible to transfer earned rights from Denmark.

Read more about transferring unemployment benefits 

Pay and pension

Settle your holiday pay

In case of termination of employment, days of holiday which have not been taken are disbursed to the international academic employee at Aarhus University. As far as possible, employees on fixed-term contracts, for example PhD fellows, research assistants, etc., must take a proportionate amount of accrued holiday before the term of employment ends.

Outstanding holiday pay

You can have all your earned holiday allowance paid out whether or not you take holidays. Before your holiday pay can be paid out, your remaining holiday must be settled by the university and you must receive a letter from Feriepengeinfo in your eBoks.

Conditions to have your holiday pay paid out

The conditions to have your holiday pay paid out are that:

  • You must leave Denmark permanently and deregister from the National Registry. Read more about how to deregister under Deregister the Civil Registration Number.
  • You need to request your holiday pay at www.lifeindenmark.dk within 6 months after having left the country.

If you haven’t agreed on a holiday settlement yet

If you need to work out how much holiday pay you are owed, you should:

  • Send your HR partner an e-mail explaining that you are leaving Denmark permanently.

Then your holiday pay will be paid out directly to you in connection with your holiday settlement.

If you have not received a letter from Feriepengeinfo, or if you have questions regarding your holiday pay, please contact your HR partner at your administrative centre.

Read more about holiday pay and holiday rules on the Staff Portal

Settle your pension

Aarhus University recommends you to contact your pension fund for information and guidance on what to do about your pension when leaving Denmark.

Find the contact details for the different pension funds in the right-hand column on the Foreign employees pensions page