Tax when you live or work in Denmark

When you take up residence in Denmark you are also liable to taxation here. It is therefore important for you to acquaint yourself with the Danish tax system. By following the links listed below, you will be directed to the SKAT website, where you will find information about the listed topics. You will also find some information about tax rules on Work in Denmark´s website.

General information about tax in Denmark

The leaflet Tax in Denmark – An introduction for new citizens, is a guide for newcomers to Denmark who want to learn more about the tax system in this country. Please note, that the booklet was published in 2005, and it does not include the tax changes adopted in the connection of the Tax Reform Act 2009. You can read about the change here.

You can also find information about tax and the rules that apply to people who have just moved to Denmark in the guide Taxation – when moving to Denmark.

Multimedia tax

This tax was introduced on 1 January 2010 and is applied when your employer provides you with multimedia devices that can be used for private purposes at home. Such devices include a mobile phone, a computer and free access to the internet. The existing tax is 3.000 kr. per year, regardless of whether you use one or more multimedia devices. Multimedia tax is not one of the new taxes, but a fixed added value to the bonuses offered by your employer in form of payment for a computer, a mobile phone or an internet connection that you also can use at home.

Please do not mix this with media license / DR license, which has to be paid for the right to watch DR produced channels.

At the moment the new government is reconsidering the multimedia tax, which might mean that a free telephone will be taxed with 2.500 kr., with a discount given to a spouse. The government is also considering an altogether abolishment of the multimedia tax already in 2012. International Community will update the information as soon as the government makes a new finance law. Until then you are advised to contact SKAT at: +45 7222 1818.

Getting a tax card

Under the heading Legal Documents and Tax card you will find information about and how to obtain a tax card.

The tax calendar

Different dates and periods apply to different tax activities. Make sure to acquaint yourself with when the different tax activities take place, and what is expected of you during the different periods.

On SKAT’s website a tax calendar is available. The tax calendar gives you a monthly overview of the various tax activities for individuals during the current year.

E-tax (TastSelv)

In Denmark all citizens have an electronic tax folder, which you access via an e-tax system (TastSelv). In your tax folder you can view your tax related details, and the online self-service system also allows you to submit your tax returns. You can read more about the e-tax system here. Please note the e-tax system is only available in Danish.

SKAT has, however, produced a brief guide in English, explaining how to complete your tax return online. You find the guide here. In order to access your tax folder via e-tax, you will also need an e-tax password (TastSelv-Kode). Here you can find a translation of the window that opens when clicking on ‘bestil ny TastSelv Kode’(order an new E-tax Password) on www.tastselv.skat.dk.

Your personal tax information

As you will see in the tax calendar, your tax information is available online in your personal tax folder in February. Your tax information includes, for instance, tax information SKAT has received from your bank, employer or unemployment fund. If any information about your income is missing or tax allowances for which you are eligible is not listed, you must report this to SKAT.

Your tax assessment notice (Årsopgørelse/selvangivelse)

In March your tax assessment notice is available online in your personal tax folder (See Tax calendar). The figures in your tax assessment notice are based on your personal tax information, and relate to the previous assessment year. Your tax assessmentstates your income, tax allowances and deductions and taxes paid the previous year. And in accordance with the information in your tax information, your tax assessment notice includes a calculation of your tax payments in the previous year, and will state if you have paid too much or too little. If you have paid too much tax, SKAT will credit any overpaid tax to your Nemkonto Easy Account.

It is your responsibility to check that the figures on your tax assessment notice are correct. If there are any wrong or missing figures on your tax assessment notice, you are required to report this to SKAT. The deadline for changing your tax assessment notice is in early May.

The e-tax system enables you to access your tax file, notify SKAT about incorrect and/or missing figures and submit your tax assessment notice electronically. You find more information about submitting your tax assessment notice on SKAT’s website. You can also obtain help changing your tax assessment notice by calling SKAT on: +45 72 22 18 18.

Unless you have deselected the paper version of the tax assessment notice via e-tax, you will also receive a paper copy of your tax assessment notice by post in March or April.

On SKAT’s website, you will find an example of a preliminary income assessment of 2009. The example includes an explanation of the different elements of an assessment.

Preliminary Income Assessment (Forskudsopgørelsen)

The difference between your preliminary income assessment and your income assessment notice is that your preliminary income assessment “forecasts” your forthcoming tax obligations, whereas your income assessment notice includes a calculation of your tax payments in the previous year.

Your preliminary income assessment is available online in your personal tax folder in November (see Tax calendar). Your preliminary income assessment lists, among other things, your tax card details, your expected allowances and income and is based on information you and your employer have provided to SKAT. If you have any changes to report to SKAT relating to your preliminary income assessment, you can do so via e-tax for individuals until the end of December. You can also get help changing your Preliminary Income Assessment by calling SKAT on +45 72 22 18 18.

Unless you have deselected the paper version via e-tax, you will also receive a paper version of your Preliminary Income Assessment by mail.

On the SKAT website you will find a guide about the preliminary income assessment for 2009. The guide contains the most common tax rules applicable to salaried staff/wage-earners and pensioners and indicates when and how you should change your preliminary income assessment and shows examples of tax calculations.

Contacts and further information

For information about SKAT and taxes in Denmark, see the SKAT website: www.skat.dk

You can also call SKAT on +45 72 22 18 18

In the pamphlet Tax in Denmark, An introduction – for new citizens, you can learn about the Danish tax system. Please note that the booklet was published in 2005, and it does not include the changes adopted in the connection of the Tax Reform Act 2009. You can read more about the changes here.

Information about tax in Denmark is also available in SKAT’s guide”About tax – for people resident abroad and working in Denmark”. The guide is intended for individuals from other countries coming to work in Denmark for a limited period of time. The guide explains how you obtain a tax card, how tax is deducted from your income and which allowances and deductions you are entitled to.

You can find your local SKAT service office, on SKAT’s website - If you do not understand Danish, please follow this guide:

Tick the box in front of the word “Skattecentre”, which is listed in the column on the left hand side.
Enter “the post code of your town” (4 digits only) in the search field “Postnr. eller by:”.
Click on the “søg” button.

The location of SKAT’s service centers in your area will then be marked of as small buildings on the map. Place your cursor over the building, and the address of the service office will be displayed. “Skattecentre” means tax service offices, “Postnr. eller by” means post code or town/city, “Søg” means search.

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