Some of the tax deductions and allowances to which you are entitled will automatically be included on your income assessment. However, you must report certain deductions and allowances yourself on your preliminary income assessment and income tax return. Note that even though some deductibles are included on your income assessment, you are still required to check that the information listed is correct and report any discrepancies to SKAT. You can see where on your income assessment your deductibles are listed on SKAT’s example of a preliminary income assessment of 2009.

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

The general idea behind some of the allowances and deductions are that people should only pay tax on disposable income. You are, for example, entitled to deduct expenses if you:

• Travel more than 12 kilometres in each direction between your home and work.
• Pay a membership fee to a trade union and/or an unemployment insurance fund.
• Make payments to a private pension scheme.
• Pay interests expenses.

For more examples of allowances and deductions, see the leaflet Tax in Denmark – An introduction for new citizens, and on Work in Denmark’s website. 

You are entitled to tax allowances and relief on the contributions you pay into an approved pension plan or plans. However, in order to qualify for the allowances on, and deductions from, payments toward a pension plan, the plan must be approved by SKAT Read more about how to get your pension plan approved on SKAT’s website.

Learn more about the Danish tax system concerning pension plans in SKAT’s guides:  Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

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.

A wide range of information is available on SKAT’s website: www.skat.dk.

More information on allowances and deductions is to be found in SKAT’s leaflet Tax in Denmark, An introduction – for new citizens. You will also find some information regarding allowances and deductions 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 Denmark to work for a limited period of time. The guide explains how to obtain a tax card, how tax is deducted from your income and which allowances and deductions you are entitled to.

Further information about the Danish tax system in relation to pension plans is available in SKAT’s guides: Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

If you have any questions you can always call SKAT on telephone +45 72 22 18 18.

You will also find some information about tax in Denmark on Work in Denmark’s website.

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.

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.

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.

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.

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.

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.

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.

Owners of motor vehicles are liable to vehicle tax. You can find information about vehicle taxation on the Danish Tax Authorities – SKAT´s website.

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.

Some of the tax deductions and allowances to which you are entitled will automatically be included on your income assessment. However, you must report certain deductions and allowances yourself on your preliminary income assessment and income tax return. Note that even though some deductibles are included on your income assessment, you are still required to check that the information listed is correct and report any discrepancies to SKAT. You can see where on your income assessment your deductibles are listed on SKAT’s example of a preliminary income assessment of 2009.

The general idea behind some of the allowances and deductions are that people should only pay tax on disposable income. You are, for example, entitled to deduct expenses if you:

• Travel more than 12 kilometres in each direction between your home and work.
• Pay a membership fee to a trade union and/or an unemployment insurance fund.
• Make payments to a private pension scheme.
• Pay interests expenses.

For more examples of allowances and deductions, see the leaflet Tax in Denmark – An introduction for new citizens, and on Work in Denmark’s website. 

The booklet ”Insurance for everyday needs” published by the Danish Insurance Association contains more information about insurance in Denmark. Visit the Danish Insurance Association website at www.forsikringogpension.dk.

You are entitled to tax allowances and relief on the contributions you pay into an approved pension plan or plans. However, in order to qualify for the allowances on, and deductions from, payments toward a pension plan, the plan must be approved by SKAT Read more about how to get your pension plan approved on SKAT’s website.

Learn more about the Danish tax system concerning pension plans in SKAT’s guides:  Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

In addition to give information about the above-mentioned elements, the guide, Tax scheme for foreign researchers and key employees (25 per cent or 33 per cent taxation), on the SKAT website, the guide also  contains information about:

• How to register employees for the scheme.
• Calculating the tax.
• If you as an employee have other income.
• How to prepare you annual assessment notice as an employee.
• Supplementary tax liability.
• Approval of researchers.
• Tax authorities in Denmark.

Please note that some of the headings in the table of content of the guide also has links to relevant subcategories. 

For further information about rules and factors to be aware of as a new taxpayer in Denmark, you should read the guide Taxation - when moving to Denmark.

Relevant websites:

• Copenhagen International Airport, Kastrup: www.cph.dk.
• Aarhus Airport, Tirstrup: www.aar.dk.
• Billund Airport: www.billund-airport.dk.

For a list of Danish airports’ websites go to Visit Denmark’s website.

If you have any questions about CPR numbers contact Citizens’ Services in the municipality in which you live. You can find the address and phone number of your Municipal Citizens’ Services here. If you do not understand Danish, please follow this guide: 

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. Enter “The name of the municipality you live in” in the Hvor (Where) search box. Then click on Søg (Search).

You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

If you live in Aarhus, you can meet service assistants from Citizens’ Services and get assistance acquiring a CPR number in International Citizen Service Aarhus, located at Nordhavnsgade 4, 8000 Aarhus C. For more information about the International Citizen Service Aarhus, go to International Citizen Service.

In Aarhus there are Citizens’ Services offices at:

City Hall (Rådhuset)
Rådhuspladsen 2
8000 Aarhus C.

Viby Bibliotek (library)
Skanderborgvej 170
8260 Viby J.

Risskov Bibliotek (library)
Fortebakken 1
8240 Risskov

Aaby Bibliotek (library)
Lundvig Feibergs Vej 7
8230 Aabyhøj

For questions regarding your health insurance card contact Citizens’ Services in the Municipality you live. You can find the address and phone number to your Municipality´s Citizens’ Services centres at kark.dk. If you do not understand Danish, please follow this guide:

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. You then:

• Enter “The name of the Municipality you live in” in the Hvor (Where) search box

• Then click on Søg (Search)

You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

If you live in Aarhus you can meet Aarhus Municipality’s Citizens’ Services and get assistance with acquiring a CPR number at One Stop Shop on Wednesdays from 14.00-16.00. The One Stop Shop is located at Nordhavnsgade 1, 8000 Aarhus C. For more information about the One Stop Shop, go to One Stop Shop.

In Aarhus there are Citizens’ Services offices at:

City Hall (Rådhuset)
Rådhuspladsen 2
8000 Aarhus C

Viby Bibliotek (library)
Skanderborgvej 170
8260 Viby J

Risskov Bibliotek (library)
Fortebakken 1
8240 Risskov 

Aaby Bibliotek (library)
Lundvig Feibergs Vej 7
8230 Aabyhøj 

The local Citizens’ Services will provide you with contact information for the local provider of free Danish language courses. After sign-up, the language school will want to see you and give an assessment of which class will give you best value and most effective learning possibilities.

If you want to enrol in free Danish classes in Aarhus, you can contact:

Lærdansk Aarhus, Vestergade 72, third floor, 8000 Aarhus C.
Phone: +45 8732 5400.
Mail: aarhus@laerdansk.dk.

You can also enrol by following this link.

You can find the address and phone number of your Municipal Citizens’ Services here. If you do not understand Danish, please follow this guide:

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. Enter  “The name of the Municipality you live in” in the Hvor (Where) search box. Then click on Søg (Search). You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

SKAT’s website www.skat.dk provides information about SKAT and the tax rules and regulations that apply in Denmark.

Learn more about the Danish tax system in the guide "Taxation - when moving to Denmark". If you are interested in learning more about how and why we pay tax in Denmark, most common tax rules are described in the guide "Tax in Denmark - An introduction for new citizens".

You can call SKAT on +45 72 22 18 18 or go to your local SKAT service office.

You can find your local service office, at 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 area “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 the arrow 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, “Søg” means search.

If you live in the Aarhus area, you can also meet representatives of SKAT at International Citizen Service. Read more about International Citizen Service here.

If you need further information regarding Betalingsservice, contact your bank.

Post Danmark A/S 
Tietgensgade 37 
1566 København V                             
Customer support:  +45 80 20 70 30

E-mail: skrivpost@post.dk

Website: www.postdanmark.dk

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.

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.

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.

At www.gulesider.dk, you can search for a taxi services in your area by entering 'taxa' in the “Hvad/What” section, and where you are, or the postal code in the “Hvor/Where” section. 

You can also find a list of some of the taxi companies in Denmark listed on expats in Denmark’s website.

In Aarhus you can book a taxi from:

• Aarhus Taxa, www.aarhus-taxa.dk.  Phone number: (+45) 89 48 48 48.
• DanTaxi, Århus, www.dantaxi.dk. Phone number: (+45) 70 25 25 25.

The Regional State Administrations is responsible for handling EU/EEA citizens’ applications for an EU residence document. For more about the Regional State Administration and their work, visit the website: www.statsforvaltning.dk.

For questions regarding Certificate of Registration, call the Regional State Administrations’ EU residence office on +45 72 56 84 56.
The Central Jutland State Administration EU-residence office handles applications for Certificate of Registration for people resident in the Aarhus area and Central Jutland. The office is located at Lyseng Alle 1, 8270 Højbjerg.

You can also obtain assistance with, and submit your Application for EU Residence Document, at International Citizen Service Aarhus. Read more about International Citizen Service here.

You can read more about NemKonto accounts at www.nemkonto.dk. You can also call NemKonto support at +45 44 60 63 68, or contact a Danish bank.

The Danish Immigration Service is responsible for issuing residence and work permits for non-EU/EEA citizens. You can read about the Danish Immigration Service, their work, and which rules apply for residence and work permits on their website www.nyidanmark.dk.

The Danish Immigration Services
Ryesgade 53
2100 Copenhagen Ø
Telephone: +45 35 36 66 00
Telephone hours: 9 a.m. to 3 p.m.
Fax: +45 35 36 19 16
E-mail: us@us.dk

Note: The Danish Immigration Service has made a telephone guide that tells you what questions you can expect to get answered when you contact them.

If you want to contact the Danish mission in your country, you can find the relevant contact information at www.um.dk.

Owners of motor vehicles are liable to vehicle tax. You can find information about vehicle taxation on the Danish Tax Authorities – SKAT´s website.

For questions regarding your health insurance card contact Citizens’ Services in the Municipality you live. You can find the address and phone number to your Municipality´s Citizens’ Services centres at krak.dk. If you do not understand Danish, please follow this guide:

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. Enter “The name of the Municipality you live in” in the Hvor (Where) search box. Then click on Søg (Search).

You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

If you live in Aarhus you can also meet Citizens’ Services and get assistance with acquiring a CPR number at International Citizen Service, located at Nordhavnsgade 4, 8000 Aarhus C. Read more about International Citizen Service here.

In Aarhus there are Citizens’ Services offices at:

City Hall (Rådhuset)
Rådhuspladsen 2
8000 Aarhus C.

Viby Bibliotek (library)
Skanderborgvej 170
8260 Viby J.

Risskov Bibliotek (library)
Fortebakken 1
8240 Risskov

Aaby Bibliotek (library)
Lundvig Feibergs Vej 7
8230 Aabyhøj

The Sports Confederation of Denmark, www.dif.dk.

The Danish Gymnastics and Sports Associations, www.dgi.dk.

The Danish Company Sports Federation, www.firmaidraet.dk (Information only available in Danish).

Ministry of Culture, www.kum.dk.

Relevant authorities:

The Danish Road Directorate
Niels Jules Gade 13
PB 9018
DK-1022 Copenhagen K.
Telephone: 45 7244 3333
Fax: +45 3315 0848
Website: www.vejdirektoratet.dk.

SKAT’s website www.skat.dk provides information about SKAT and the tax rules and regulations that apply in Denmark.

If you have any practical questions regarding ICS, you can contact Workindenmark.

Note that representatives of Immigration Service, the State Administration for Central Jutland, Aarhus Municipal Citizens’ Services and SKAT are only available at ICS during the service's opening hours. If you have got questions outside ICS' opening hours, please, contact the respective authority directly.

You can contact the Regional State Administrations’ EU residence office at: +45 7256 8456.

You can contact SKAT at: +45 7222 1818.

In Aarhus you will find Citizens’ Services at the following addresses:

Rådhuset (City Hall)
Park Allé
8000 Aarhus C

Aaby Bibliotek
Ludvig Feilbergs Vej 7
8230 Aabyhøj

Risskov Bibliotek
Fortebakken 1
8240 Risskov

Viby Bibliotek
Skanderborgvej 170
8260 Viby J

Opening hours:

Monday, Tuesday and Wednesday 8.00-16.00
Thursday 10.00-19.00
Friday 8.00-16.00

The regional transport service organisation:

• In North Jutland is Nordjyllands Trafikselskab,  www.nordjyllandstrafikselskab.dk.
• In Central Jutland is Midttrafik, www.midttrafik.dk.
• In the Metropolitan Region and Region Zealand is Movia, www.moviatrafik.dk.
• In Region Southern Denmark is Sydtrafik, www.sydtrafik.dk and Fynbus, www.fynbus.dk. 
• On the Baltic island of Bornholm is BAT www.brk.dk.

Note that some sites are only in Danish.

You can find a list of some of the companies who offer long distance services in Denmark at Visit Denmark’s website.

Visit X bus´ website at: www.xbus.dk.

Some of the companies operating bus services to and from Denmark are listed on Visit Denmark´s website.

DSB Customer Centre: +45 70 13 14 15, for other contact information to DSB, go to DSB’s website. 

Find details of the companies operating rail services in Denmark on the Danish Road Directorate’s website. Please note that you will be directed to a Danish site.

The online journey planner, Rejseplanen, provides information about all public transport in Denmark: www.rejseplanen.dk.

Relevant authority:

IT- og Telestyrelsen/ Ministry of Science Technology and Innovation.
Address: Holsteinsgade 63, DK-2100 Copenhagen Ø.
Telephone number: +45 35 45 00 00
Website: www.itst.dk.

Statistics Denmark: www.dst.dk.

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.

Some of the tax deductions and allowances to which you are entitled will automatically be included on your income assessment. However, you must report certain deductions and allowances yourself on your preliminary income assessment and income tax return. Note that even though some deductibles are included on your income assessment, you are still required to check that the information listed is correct and report any discrepancies to SKAT. You can see where on your income assessment your deductibles are listed on SKAT’s example of a preliminary income assessment of 2009.

The general idea behind some of the allowances and deductions are that people should only pay tax on disposable income. You are, for example, entitled to deduct expenses if you:

• Travel more than 12 kilometres in each direction between your home and work.
• Pay a membership fee to a trade union and/or an unemployment insurance fund.
• Make payments to a private pension scheme.
• Pay interests expenses.

For more examples of allowances and deductions, see the leaflet Tax in Denmark – An introduction for new citizens, and on Work in Denmark’s website. 

A wide range of information is available on SKAT’s website: www.skat.dk.

More information on allowances and deductions is to be found in SKAT’s leaflet Tax in Denmark, An introduction – for new citizens. You will also find some information regarding allowances and deductions 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 Denmark to work for a limited period of time. The guide explains how to obtain a tax card, how tax is deducted from your income and which allowances and deductions you are entitled to.

Further information about the Danish tax system in relation to pension plans is available in SKAT’s guides: Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

If you have any questions you can always call SKAT on telephone +45 72 22 18 18.

You will also find some information about tax in Denmark on Work in Denmark’s website.

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.

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.

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.

Owners of motor vehicles are liable to vehicle tax. You can find information about vehicle taxation on the Danish Tax Authorities – SKAT´s website.

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.

Some of the tax deductions and allowances to which you are entitled will automatically be included on your income assessment. However, you must report certain deductions and allowances yourself on your preliminary income assessment and income tax return. Note that even though some deductibles are included on your income assessment, you are still required to check that the information listed is correct and report any discrepancies to SKAT. You can see where on your income assessment your deductibles are listed on SKAT’s example of a preliminary income assessment of 2009.

You are entitled to tax allowances and relief on the contributions you pay into an approved pension plan or plans. However, in order to qualify for the allowances on, and deductions from, payments toward a pension plan, the plan must be approved by SKAT Read more about how to get your pension plan approved on SKAT’s website.

Learn more about the Danish tax system concerning pension plans in SKAT’s guides:  Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

A wide range of information is available on SKAT’s website: www.skat.dk.

More information on allowances and deductions is to be found in SKAT’s leaflet Tax in Denmark, An introduction – for new citizens. You will also find some information regarding allowances and deductions 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 Denmark to work for a limited period of time. The guide explains how to obtain a tax card, how tax is deducted from your income and which allowances and deductions you are entitled to.

Further information about the Danish tax system in relation to pension plans is available in SKAT’s guides: Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

If you have any questions you can always call SKAT on telephone +45 72 22 18 18.

You will also find some information about tax in Denmark on Work in Denmark’s website.

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.

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.

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.

Owners of motor vehicles are liable to vehicle tax. You can find information about vehicle taxation on the Danish Tax Authorities – SKAT´s website.

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.

The general idea behind some of the allowances and deductions are that people should only pay tax on disposable income. You are, for example, entitled to deduct expenses if you:

• Travel more than 12 kilometres in each direction between your home and work.
• Pay a membership fee to a trade union and/or an unemployment insurance fund.
• Make payments to a private pension scheme.
• Pay interests expenses.

For more examples of allowances and deductions, see the leaflet Tax in Denmark – An introduction for new citizens, and on Work in Denmark’s website. 

You are entitled to tax allowances and relief on the contributions you pay into an approved pension plan or plans. However, in order to qualify for the allowances on, and deductions from, payments toward a pension plan, the plan must be approved by SKAT Read more about how to get your pension plan approved on SKAT’s website.

Learn more about the Danish tax system concerning pension plans in SKAT’s guides:  Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

A wide range of information is available on SKAT’s website: www.skat.dk.

More information on allowances and deductions is to be found in SKAT’s leaflet Tax in Denmark, An introduction – for new citizens. You will also find some information regarding allowances and deductions 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 Denmark to work for a limited period of time. The guide explains how to obtain a tax card, how tax is deducted from your income and which allowances and deductions you are entitled to.

Further information about the Danish tax system in relation to pension plans is available in SKAT’s guides: Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

If you have any questions you can always call SKAT on telephone +45 72 22 18 18.

You will also find some information about tax in Denmark on Work in Denmark’s website.

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.

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.

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.

Owners of motor vehicles are liable to vehicle tax. You can find information about vehicle taxation on the Danish Tax Authorities – SKAT´s website.

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.

Some of the tax deductions and allowances to which you are entitled will automatically be included on your income assessment. However, you must report certain deductions and allowances yourself on your preliminary income assessment and income tax return. Note that even though some deductibles are included on your income assessment, you are still required to check that the information listed is correct and report any discrepancies to SKAT. You can see where on your income assessment your deductibles are listed on SKAT’s example of a preliminary income assessment of 2009.

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

The general idea behind some of the allowances and deductions are that people should only pay tax on disposable income. You are, for example, entitled to deduct expenses if you:

• Travel more than 12 kilometres in each direction between your home and work.
• Pay a membership fee to a trade union and/or an unemployment insurance fund.
• Make payments to a private pension scheme.
• Pay interests expenses.

For more examples of allowances and deductions, see the leaflet Tax in Denmark – An introduction for new citizens, and on Work in Denmark’s website. 

The booklet ”Insurance for everyday needs” published by the Danish Insurance Association contains more information about insurance in Denmark. Visit the Danish Insurance Association website at www.forsikringogpension.dk.

You are entitled to tax allowances and relief on the contributions you pay into an approved pension plan or plans. However, in order to qualify for the allowances on, and deductions from, payments toward a pension plan, the plan must be approved by SKAT Read more about how to get your pension plan approved on SKAT’s website.

Learn more about the Danish tax system concerning pension plans in SKAT’s guides:  Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

In addition to give information about the above-mentioned elements, the guide, Tax scheme for foreign researchers and key employees (25 per cent or 33 per cent taxation), on the SKAT website, the guide also  contains information about:

• How to register employees for the scheme.
• Calculating the tax.
• If you as an employee have other income.
• How to prepare you annual assessment notice as an employee.
• Supplementary tax liability.
• Approval of researchers.
• Tax authorities in Denmark.

Please note that some of the headings in the table of content of the guide also has links to relevant subcategories. 

For further information about rules and factors to be aware of as a new taxpayer in Denmark, you should read the guide Taxation - when moving to Denmark.

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.

A wide range of information is available on SKAT’s website: www.skat.dk.

More information on allowances and deductions is to be found in SKAT’s leaflet Tax in Denmark, An introduction – for new citizens. You will also find some information regarding allowances and deductions 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 Denmark to work for a limited period of time. The guide explains how to obtain a tax card, how tax is deducted from your income and which allowances and deductions you are entitled to.

Further information about the Danish tax system in relation to pension plans is available in SKAT’s guides: Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

If you have any questions you can always call SKAT on telephone +45 72 22 18 18.

You will also find some information about tax in Denmark on Work in Denmark’s website.

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.

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.

Relevant websites:

• Copenhagen International Airport, Kastrup: www.cph.dk.
• Aarhus Airport, Tirstrup: www.aar.dk.
• Billund Airport: www.billund-airport.dk.

For a list of Danish airports’ websites go to Visit Denmark’s website.

If you have any questions about CPR numbers contact Citizens’ Services in the municipality in which you live. You can find the address and phone number of your Municipal Citizens’ Services here. If you do not understand Danish, please follow this guide: 

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. Enter “The name of the municipality you live in” in the Hvor (Where) search box. Then click on Søg (Search).

You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

If you live in Aarhus, you can meet service assistants from Citizens’ Services and get assistance acquiring a CPR number in International Citizen Service Aarhus, located at Nordhavnsgade 4, 8000 Aarhus C. For more information about the International Citizen Service Aarhus, go to International Citizen Service.

In Aarhus there are Citizens’ Services offices at:

City Hall (Rådhuset)
Rådhuspladsen 2
8000 Aarhus C.

Viby Bibliotek (library)
Skanderborgvej 170
8260 Viby J.

Risskov Bibliotek (library)
Fortebakken 1
8240 Risskov

Aaby Bibliotek (library)
Lundvig Feibergs Vej 7
8230 Aabyhøj

For questions regarding your health insurance card contact Citizens’ Services in the Municipality you live. You can find the address and phone number to your Municipality´s Citizens’ Services centres at kark.dk. If you do not understand Danish, please follow this guide:

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. You then:

• Enter “The name of the Municipality you live in” in the Hvor (Where) search box

• Then click on Søg (Search)

You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

If you live in Aarhus you can meet Aarhus Municipality’s Citizens’ Services and get assistance with acquiring a CPR number at One Stop Shop on Wednesdays from 14.00-16.00. The One Stop Shop is located at Nordhavnsgade 1, 8000 Aarhus C. For more information about the One Stop Shop, go to One Stop Shop.

In Aarhus there are Citizens’ Services offices at:

City Hall (Rådhuset)
Rådhuspladsen 2
8000 Aarhus C

Viby Bibliotek (library)
Skanderborgvej 170
8260 Viby J

Risskov Bibliotek (library)
Fortebakken 1
8240 Risskov 

Aaby Bibliotek (library)
Lundvig Feibergs Vej 7
8230 Aabyhøj 

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.

The local Citizens’ Services will provide you with contact information for the local provider of free Danish language courses. After sign-up, the language school will want to see you and give an assessment of which class will give you best value and most effective learning possibilities.

If you want to enrol in free Danish classes in Aarhus, you can contact:

Lærdansk Aarhus, Vestergade 72, third floor, 8000 Aarhus C.
Phone: +45 8732 5400.
Mail: aarhus@laerdansk.dk.

You can also enrol by following this link.

You can find the address and phone number of your Municipal Citizens’ Services here. If you do not understand Danish, please follow this guide:

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. Enter  “The name of the Municipality you live in” in the Hvor (Where) search box. Then click on Søg (Search). You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

SKAT’s website www.skat.dk provides information about SKAT and the tax rules and regulations that apply in Denmark.

Learn more about the Danish tax system in the guide "Taxation - when moving to Denmark". If you are interested in learning more about how and why we pay tax in Denmark, most common tax rules are described in the guide "Tax in Denmark - An introduction for new citizens".

You can call SKAT on +45 72 22 18 18 or go to your local SKAT service office.

You can find your local service office, at 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 area “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 the arrow 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, “Søg” means search.

If you live in the Aarhus area, you can also meet representatives of SKAT at International Citizen Service. Read more about International Citizen Service here.

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.

If you need further information regarding Betalingsservice, contact your bank.

Post Danmark A/S 
Tietgensgade 37 
1566 København V                             
Customer support:  +45 80 20 70 30

E-mail: skrivpost@post.dk

Website: www.postdanmark.dk

At www.gulesider.dk, you can search for a taxi services in your area by entering 'taxa' in the “Hvad/What” section, and where you are, or the postal code in the “Hvor/Where” section. 

You can also find a list of some of the taxi companies in Denmark listed on expats in Denmark’s website.

In Aarhus you can book a taxi from:

• Aarhus Taxa, www.aarhus-taxa.dk.  Phone number: (+45) 89 48 48 48.
• DanTaxi, Århus, www.dantaxi.dk. Phone number: (+45) 70 25 25 25.

The Regional State Administrations is responsible for handling EU/EEA citizens’ applications for an EU residence document. For more about the Regional State Administration and their work, visit the website: www.statsforvaltning.dk.

For questions regarding Certificate of Registration, call the Regional State Administrations’ EU residence office on +45 72 56 84 56.
The Central Jutland State Administration EU-residence office handles applications for Certificate of Registration for people resident in the Aarhus area and Central Jutland. The office is located at Lyseng Alle 1, 8270 Højbjerg.

You can also obtain assistance with, and submit your Application for EU Residence Document, at International Citizen Service Aarhus. Read more about International Citizen Service here.

You can read more about NemKonto accounts at www.nemkonto.dk. You can also call NemKonto support at +45 44 60 63 68, or contact a Danish bank.

The Danish Immigration Service is responsible for issuing residence and work permits for non-EU/EEA citizens. You can read about the Danish Immigration Service, their work, and which rules apply for residence and work permits on their website www.nyidanmark.dk.

The Danish Immigration Services
Ryesgade 53
2100 Copenhagen Ø
Telephone: +45 35 36 66 00
Telephone hours: 9 a.m. to 3 p.m.
Fax: +45 35 36 19 16
E-mail: us@us.dk

Note: The Danish Immigration Service has made a telephone guide that tells you what questions you can expect to get answered when you contact them.

If you want to contact the Danish mission in your country, you can find the relevant contact information at www.um.dk.

Owners of motor vehicles are liable to vehicle tax. You can find information about vehicle taxation on the Danish Tax Authorities – SKAT´s website.

For questions regarding your health insurance card contact Citizens’ Services in the Municipality you live. You can find the address and phone number to your Municipality´s Citizens’ Services centres at krak.dk. If you do not understand Danish, please follow this guide:

In the window that opens you will see that Borgerservice (Citizens’ Services) has already been entered in the Hvad (What) search box near the top of the screen. Enter “The name of the Municipality you live in” in the Hvor (Where) search box. Then click on Søg (Search).

You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

If you live in Aarhus you can also meet Citizens’ Services and get assistance with acquiring a CPR number at International Citizen Service, located at Nordhavnsgade 4, 8000 Aarhus C. Read more about International Citizen Service here.

In Aarhus there are Citizens’ Services offices at:

City Hall (Rådhuset)
Rådhuspladsen 2
8000 Aarhus C.

Viby Bibliotek (library)
Skanderborgvej 170
8260 Viby J.

Risskov Bibliotek (library)
Fortebakken 1
8240 Risskov

Aaby Bibliotek (library)
Lundvig Feibergs Vej 7
8230 Aabyhøj

The Sports Confederation of Denmark, www.dif.dk.

The Danish Gymnastics and Sports Associations, www.dgi.dk.

The Danish Company Sports Federation, www.firmaidraet.dk (Information only available in Danish).

Ministry of Culture, www.kum.dk.

Relevant authorities:

The Danish Road Directorate
Niels Jules Gade 13
PB 9018
DK-1022 Copenhagen K.
Telephone: 45 7244 3333
Fax: +45 3315 0848
Website: www.vejdirektoratet.dk.

SKAT’s website www.skat.dk provides information about SKAT and the tax rules and regulations that apply in Denmark.

If you have any practical questions regarding ICS, you can contact Workindenmark.

Note that representatives of Immigration Service, the State Administration for Central Jutland, Aarhus Municipal Citizens’ Services and SKAT are only available at ICS during the service's opening hours. If you have got questions outside ICS' opening hours, please, contact the respective authority directly.

You can contact the Regional State Administrations’ EU residence office at: +45 7256 8456.

You can contact SKAT at: +45 7222 1818.

In Aarhus you will find Citizens’ Services at the following addresses:

Rådhuset (City Hall)
Park Allé
8000 Aarhus C

Aaby Bibliotek
Ludvig Feilbergs Vej 7
8230 Aabyhøj

Risskov Bibliotek
Fortebakken 1
8240 Risskov

Viby Bibliotek
Skanderborgvej 170
8260 Viby J

Opening hours:

Monday, Tuesday and Wednesday 8.00-16.00
Thursday 10.00-19.00
Friday 8.00-16.00

The regional transport service organisation:

• In North Jutland is Nordjyllands Trafikselskab,  www.nordjyllandstrafikselskab.dk.
• In Central Jutland is Midttrafik, www.midttrafik.dk.
• In the Metropolitan Region and Region Zealand is Movia, www.moviatrafik.dk.
• In Region Southern Denmark is Sydtrafik, www.sydtrafik.dk and Fynbus, www.fynbus.dk. 
• On the Baltic island of Bornholm is BAT www.brk.dk.

Note that some sites are only in Danish.

You can find a list of some of the companies who offer long distance services in Denmark at Visit Denmark’s website.

Visit X bus´ website at: www.xbus.dk.

Some of the companies operating bus services to and from Denmark are listed on Visit Denmark´s website.

DSB Customer Centre: +45 70 13 14 15, for other contact information to DSB, go to DSB’s website. 

Find details of the companies operating rail services in Denmark on the Danish Road Directorate’s website. Please note that you will be directed to a Danish site.

The online journey planner, Rejseplanen, provides information about all public transport in Denmark: www.rejseplanen.dk.

Relevant authority:

IT- og Telestyrelsen/ Ministry of Science Technology and Innovation.
Address: Holsteinsgade 63, DK-2100 Copenhagen Ø.
Telephone number: +45 35 45 00 00
Website: www.itst.dk.

Statistics Denmark: www.dst.dk.

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.

Some of the tax deductions and allowances to which you are entitled will automatically be included on your income assessment. However, you must report certain deductions and allowances yourself on your preliminary income assessment and income tax return. Note that even though some deductibles are included on your income assessment, you are still required to check that the information listed is correct and report any discrepancies to SKAT. You can see where on your income assessment your deductibles are listed on SKAT’s example of a preliminary income assessment of 2009.

To see what country is regarded as a Nordic country, EU/EEA country, or non-EU/EEA-country go to Residence and Work – Nordic Citizens, Residence and Work – EU/EEA and Swizz Citizens, or Residence and Work – non EU/EEA Citizens as applicable. Note that Swiss and Greenlandic licence holders are subject to the rules which apply to non-EU/EEA citizens.

If you hold a driving license from a non-EU/EEA or non-Nordic country, you are required to exchange your license for a Danish equivalent. You must do so within 14 days of being issued a Danish CPR number. Read more about the rules and how to exchange your license under Driving Licenses.

If your driving licence was issued by a Nordic or EU/EEA country, you are not required to exchange your driving licence with a Danish equivalent. However, you should be aware of the fact that if you lose your original driving licence, it may be difficult to obtain documentary proof required to apply for a new driving licence from the country that issued your licence.

To obtain a Danish driving licence, go to Citizens’ Services, taking with you your current EU/EEA or Nordic driving licence, along with a passport photo - see examples of the format required and restrictions that apply regarding size, image quality, etc. at the Danish National Police’s website. A Danish driving licence costs DKK 260. It will be forwarded to your home address within 2 weeks.

If you present Citizens’ Services with a health certificate issued by your Danish doctor, your Danish driving licence can be made valid until age 70. If you do not present a health certificate, the expiry date on your foreign driving licence will be transferred to your Danish driving licence.

The general idea behind some of the allowances and deductions are that people should only pay tax on disposable income. You are, for example, entitled to deduct expenses if you:

• Travel more than 12 kilometres in each direction between your home and work.
• Pay a membership fee to a trade union and/or an unemployment insurance fund.
• Make payments to a private pension scheme.
• Pay interests expenses.

For more examples of allowances and deductions, see the leaflet Tax in Denmark – An introduction for new citizens, and on Work in Denmark’s website. 

If you hold a driving license from a Nordic or an EU/EEA country you are allowed to drive in Denmark using your foreign licence. However, note that if you lose your driving licence you may have difficulty obtaining the necessary documentary proof from the authorities in the country that issued your driving licence. It is therefore a good idea to obtain a Danish driving licence. Read about the rules and how to obtain a Danish license under Driving licences.

You are entitled to tax allowances and relief on the contributions you pay into an approved pension plan or plans. However, in order to qualify for the allowances on, and deductions from, payments toward a pension plan, the plan must be approved by SKAT Read more about how to get your pension plan approved on SKAT’s website.

Learn more about the Danish tax system concerning pension plans in SKAT’s guides:  Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

Foreign-registered motor vehicles brought into Denmark must be register no later than 14 days after the owner has been issued with a CPR number. You can read more about importing a foreign-registered vehicle under Importing a foreign-registered vehicle.

Everyone who relocates to Denmark with a non-EU/EEA driving licence is required to exchange their licence for a Danish equivalent to drive in Denmark.

Drivers with non-EU/EEA driving licences are required to apply to have their driving licence exchanged no later than 14 days after they are issued with a Danish CPR number. You are only allowed to drive with a non-EU/EEA driving licence for 14 days after being issued a CPR number. Driving in Denmark after 14 days have elapsed without a Danish driving licence is illegal and the penalty for doing so is DKK 5,000.

A wide range of information is available on SKAT’s website: www.skat.dk.

More information on allowances and deductions is to be found in SKAT’s leaflet Tax in Denmark, An introduction – for new citizens. You will also find some information regarding allowances and deductions 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 Denmark to work for a limited period of time. The guide explains how to obtain a tax card, how tax is deducted from your income and which allowances and deductions you are entitled to.

Further information about the Danish tax system in relation to pension plans is available in SKAT’s guides: Tax and pension plans - for those with a pension plan in Denmark or another EU or EEA member state and Tax and pension plans - for migrant workers who come to Denmark from another country to work.

If you have any questions you can always call SKAT on telephone +45 72 22 18 18.

You will also find some information about tax in Denmark on Work in Denmark’s website.

Drivers with non-EU/EEA driving licences are required to apply to have their driving licence exchanged no later than 14 days after they are issued with a Danish CPR number.

Before driving in Denmark you should acquaint yourself with the rules and regulations that apply here. Many of the rules and regulations may be the same as in the country you come from, and others will be different. For instance, in Denmark the use of headlights is obligatory 24 hours a day. You are also required to carry a warning triangle in your car and to wear a seatbelt at all times when the vehicle is in motion.

The Danish Road Directorate’s website provides an overview of some of the Danish traffic rules, as well as some guidelines.

Be aware when paying for your parking space with your Dankort in Aarhus. Several of the city’s designated parking bays can now be paid for with your Dankort, which is a relief for people like me that rarely carry coins. The procedure is relatively simple, you slide your Dankort through the payment metre when you arrive and again when you leave. The amount for the exact time is then automatically deducted from your bank account. However, you must ensure that you use the same machine when leaving otherwise you end up registering a second time and will end up with two parking bills for 24 hours each. 

An application to exchange your driving licence for a Danish equivalent is made to Citizens’ Services. Citizens’ Services are responsible for issuing driving licences, and collecting payment.

Danish road signs use standard international symbols. However, you may come across different signs that you are not familiar with. At The Danish Road Directorate´s website you can find illustrations and information about different road signs.

You must submit an application to have your driving licence exchanged, together with a certificate of health issued by your Danish general practitioner (GP).  When you visit your GP, take along a passport photo - see examples of the format required and restrictions that apply regarding size, image quality, etc. at the Danish National Police’s website. Note that the doctor will charge a fee to issue a certificate of health. When you have obtained certificate of health, go to Citizens’ Services, taking with you the following: 

• The certificate of health issued by your general practitioner together with a passport photo.
• Your passport and your work and residence permit - or a certified copy of the relevant pages.
• Proof of your Danish CPR number - e.g. your health insurance card.

Your current driving licence. Note: If the text of your current driving is not in the Latin alphabet, you must present a certified translation of the licence. If you have any questions, or need to find a certified translator, contact Citizens’ Services for help.

On the Danish Road Directorate’s website you can find information about the Danish motorways.

At Citizens’ Services you will be asked to complete a form, which you must hand in along with the above mentioned documentation. Please note that Citizens’ Services charge DKK 260 for processing your application.

If your driving licence was issued in Brazil, Ukraine, Australian Capital Territory, Japan, Russia, Taipei (Taiwan), South Korea or Switzerland you need to take no further action. When your original licence has been verified by the police you will receive a temporary licence and your new Danish driving licence will be sent to your home address within one month.

If your driving licence was issued by any other non-EU country you will have to pass a theory and driving test before you can be issued with a Danish licence. Citizens’ Services will send your driving licence to the police for them to check its authenticity, and in the mean time you will be given a one month temporary licence. When the police have verified the authenticity of your licence Citizens’ Services will issue another temporary driving licence valid for up to three months. You must pass the theory and driving test before the end of this period.

Owners of vehicles in Denmark are required by law to take out motor vehicle liability insurance. This liability insurance covers damage you might inflict on other people or their property. For more information and prices, contact an insurance company. Note that the price may vary from one insurance company to another. It can be good idea to get offers from different insurance companies.

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.

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.

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.

After your foreign driving licence has been verified by the police and you have received your new temporary driving licence in the mail, you must take the theory and driving test within three months.

The theory and driving tests are in Danish, but as a foreigner you are allowed to bring along an interpreter. Please note that the interpreter must be certified and approved by the police and that you must pay for the interpreter yourself.

 If you do not require an interpreter for your theory test, nor wish to take a few theory classes before you take the test, you can order the theory test at Citizen’s Services. If you do need an interpreter and/or wish to take a few lessons before taking the theory test, contact a local driving school and ask them to help you.

Having passed the theory test, you must then take a driving test. You must sign up to take the driving test via a driving school. 

If there is a waiting list for taking the driving test, the validity of your temporary driving licence can be extended by Citizens’ Services. However, Citizens’ Services will require proof of the fact that you have booked time for the test and that you are following the normal process.

In the event of accident of emergency, dial 112 for the police, ambulance, or fire services. Emergency telephones are located along motorways at two kilometre intervals. On the Danish Road Directorate’s website you can read more about emergency telephones. When you call the emergency services, remember to say who and where you are, what has happened, how many people and/or vehicles are involved and where you are calling from.

It may be a good idea to take a few driving and theory classes before you take the tests. This will cost extra, however, if you fail the tests, you will have to pay to redo the tests. The first theory and driving tests are free, but if you fail you will have to pay approximately DKK 870 to retake the test. Some driving schools offer online teaching programmes which can help you pass the tests.

The time frame for getting a Danish driving licence varies. The process takes longer if you have to take a theory and driving test.

If you are required to pass the theory and driving test before you can get the driving licence, you will be issued with another temporary driving licence as soon as you have passed the tests. Your new Danish driving licence will then be sent to your address within one month.

For directions to drive from one point to another, the Danish Yellow Pages’ website, degulesider.dk, has a map search application. Enter your point of departure and destination in the boxes at the top of the screen and a route suggestion will appear on the map.

The internet journey planer, rejseplanen.dk, has a service which allows you to compare a car journey with a journey by bus and/or train. Access the service at www.rejseplanen.dk and click on “CarJourneyplanner” in the menu on the left hand side. Click on the UK flag at the bottom of the page for the English version.

The cost of obtaining a Danish driving licence varies. It will cost more if you are required to take a theory and driving tests. The cost will also increase if you have to re-take the theory and/or the driving test. Note some driving schools require you to have at least one or two driving lessons before they will let you take the driving test. 

• Doctor’s fee for your health certificate: DKK 400
• Passport Photo: DKK 100
• Citizens’ Service (include the 1st theory and driving test fee): DKK 260
• Renting a car for one hour for the driving test: DKK 500
• Certified interpreter (if you do not speak Danish): DKK 600
• Theory book in English (Optional): DKK 500
• Online theory teaching programme and practice test: DKK 400
• One practical driving lesson  (Optional): DKK 500
• Fee for retaking the theory or driving test: DKK 900

For information on roads and traffic in Denmark and elsewhere in Europe, you can contact the Road Directorate’s Traffic Information Centre. You can also find information on how the Danish Road Directorate logs traffic density on the motorways.

Relevant authorities:

The Danish Road Directorate
Niels Jules Gade 13
PB 9018
DK-1022 Copenhagen K.
Telephone: 45 7244 3333
Fax: +45 3315 0848
Website: www.vejdirektoratet.dk.

SKAT’s website www.skat.dk provides information about SKAT and the tax rules and regulations that apply in Denmark.

Drivers from non-EU/EEA countries returning to their home country, temporarily or permanently, and need their original driving licence, can exchange their Danish driving licence for their original licence. To do so, contact Citizens’ Services.

For questions regarding Danish driving licences, contact Citizens’ Services. You can find the address of the Citizens’ Service office closest to you on the online search application at krak.dk.If you do not understand Danish, please follow this guide:

• Enter “The name of the Municipality you live in” in the Hvor (Where) search box
• Then click on Søg (Search)

You will then see a list of the address and the phone number of the Citizens’ Services office(s) in your Municipality.

In Aarhus, you can find Citizens’ Services at:

City Hall
Rådhuspladsen 2
8000 Aarhus C