ICS is a joint initiative by International Community, Aarhus Municipality Citizens’ Services, the Danish tax agency, SKAT, the State Administration for Central Jutland, Workindenmark and Immigration Service. At ICS, representatives of the various authorities will assist you with legal documents that you are required to deal with upon arrival when moving to Denmark.

The service is based on International Community's One Stop Shop, which was initiatated in collaboration with Aarhus Municipality Citizens’ Services, the Danish tax agency, SKAT, the State Administration for Central Jutland in December 2009.

The authority that issues tax cards and collects tax in Denmark is SKAT. You can read more about SKAT on the authority’s homepage www.skat.dk.

Your tax card states your CPR number or your tax ID number, your address, the percentage of tax that your employer is required to deduct from your salary, your tax allowances and deductions, and the date from which the tax card is valid. The tax card in Denmark is an e-card. This means that once you have registered with SKAT your employer can access information about your taxation percentage electronically.

Please note, however, that although your employer can access your tax information electronically, it is your responsibility to check that the information on your tax card is accurate.

The Danish tax card is divided into two parts - a primary card and a secondary card. The two cards state the same information. The difference is that the primary card is used by your main employer and the secondary card is only used if you have an extra job.

You can also read about taxation in Denmark at SKAT´s website and in the tax guide published by SKAT, “Tax in Denmark – an introduction for new citizens”.

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.

When you are liable to pay tax in Denmark you must report your income(s) and/or property to SKAT. It is your responsibility to inform SKAT about your financial situation - both incomes in and outside of Denmark. How much you have to pay in tax depends on your income as well as a number of other factors, such as whether you are paying interest on a loan or loans, whether you own property, etc. Your tax card states the percentage of tax you are required to pay.

When non-Danish citizens move to Denmark they are required to have a number of legal documents, such as application for EU registration certificate (For EU/EEA and Swiss citizens), getting a CPR number and health insurance card, and acquiring a Danish tax card. These are documents that are handled by different authorities, who are all located at different addresses.

The ICS is based on International Community's One Stop Shop service since 2009. The service was initiated to make the process of acquiring different legal documents easier for international workers and their families, when they arrive in the Aarhus area. At International Citizen Service internationals can meet with The State Administration of Central Jutland, Aarhus Municipality’s Citizens’ Services, and SKAT, at the same time, in the same office.

Everyone who is legally residing and/or working in Denmark can get a Danish tax card.

At ICS you can get assistance with:

• residence permit for non-EU citizens
• registration certificate for EU citizens (for EU/EEA and Swiss citizens)
• tax card
• social security number - CPR (residents of Aarhus Municipality only)
• health insurance card
• Danish driver’s licence
•  

At ICS you will also meet representatives of International Community who will help you deal with any other enquiries you may have.

• ICS cannot help you to obtain a CPR number and health insurance card if you do not live in Aarhus Municipality.
• To obtain a CPR number you must contact your own Municipality’s Citizens’ Services.
•  
• You will not get a CPR number or a health insurance card on the day of your visit to ICS. The service assistants from Aarhus Citizens’ Services will assist you with your application for a CPR number and a health insurance card. Your CPR number and your health insurance card will be sent to your Danish address within 1-2 weeks of submission of your application.

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.

You should report you income to SKAT upon arrival in Denmark. If you start working without having a Danish tax card, your employer is obliged to deduct 55 percent of your pay as provisional tax.

To make your visit at ICS as efficient as possible, there are different documents you can fill out before you arrive. There are also a range of items you must remember to bring with you to ICS, depending on what you need assistance with. 

You may also find it helpful to read up on what legal documents you are required to have in order upon arrival in Denmark, before you go to ICS. By doing so, you are better prepared for the meeting, and you get to know what questions are relevant for you to ask, when you meet with the different authorities.

Remember to get an overview of all the documents and items you are required to bring. Below you will find a list of what you need to take with you.

You obtain a Danish tax card by reporting your finical income to SKAT. SKAT issues tax cards and collects tax in Denmark. You can read more about SKAT and their work on SKAT’s homepage www.skat.dk.

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.

To obtain a Danish tax card, please, contact SKAT. You will need to:

• Fill out this form 04.063 E.
• Get a declaration or contract of employment from your employer stating your salary and terms of employment.
• Provide your CPR number, by bringing your health insurance card. If you have not been issued a CPR number, bring some form of a valid photo-ID, such as your passport.

If you are eligible for tax deductions it is up to you to report these to SKAT. Read more about tax deductions in SKAT’s leaflet “About tax – for people resident abroad and working in Denmark”.

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.

At ICS, SKAT will ask:

• You to fill out form number 04.063 EN. It may be a good idea to print out the form, fill in what you can and take it with you to ICS.
• For a declaration or contract of employment from your employer stating your salary and terms of employment.
• For your CPR number. If you have not yet been issued with a CPR number, bring some form of a valid photo-ID, such as your passport.

If you are eligible for tax deductions it is up to you to report these to SKAT. Read more about tax deductions in SKAT’s leaflet “About tax – for people resident abroad and working in Denmark”.

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.

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.

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.

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.

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

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.

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.

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.

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.

NemKonto means easy account. The NemKonto easy account system enables Danish authorities and institutions to transfer money directly to citizens’ bank accounts, such as tax refunds, social welfare payments, salaries, etc.

A NemKonto account is a normal bank account. The only thing that differentiates a NemKonto account from other bank accounts you may have is its designation as a NemKonto account. When you designate an account as your NemKonto account, the Danish authorities will know that this is the one to which all your payments from the public sector should be transferred. You can designate any Danish bank account e.g. a budget or savings account as your NemKonto account.

Read also the Danish Agency for Governmental Management’s information about NemKonto easy accounts.

It is advisable to make an appointment with the bank of your choice when you want to open a bank account. This will allow the bank to ensure that your advisor speaks English and conversant with international banking legislation. At the meeting you can discuss with your advisor your needs, wishes and expectations. Remember to take with you your CPR number, passport and employment contract or documentation for educational programme if you are a student.

You can designate your basic bank account as your Easy Account for the receipt of public-sector payments such as child benefits.

When opening a bank account tell the bank advisor that you would like to receive information in English, otherwise you will automatically receive information in Danish.

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

All companies and residents over age 18 who are registered at an address in Denmark and have a Danish CPR number are required to designate a bank account as their NemKonto account. When you have a NemKonto easy account, all payments from Danish authorities will be transferred directly to this account. The same rules apply to people under age 18, who have a Danish CPR number and receive payments from Danish public authorities.

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.

All residents over age 18 who have a registered address in Denmark and a Danish CPR number are required to designate an account as their NemKonto account. This also applies to people under the age 18, who have a Danish CPR number and receive payments from Danish public authorities.

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.

You can open an account and designate it as your NemKonto at the bank of your choice. According to the Executive Order on Good Business Practice for Financial Undertakings, all citizens in Denmark have the right to open a deposit account without credit facilities. Exceptions to this rule may apply for example if a person has demonstrated violent or offensive behavior at the bank. Debt, however, is not a valid reason for rejecting a citizen as a customer. 

If you do not have a Danish bank account, nor wish to open one, you can designate your spouse’s Danish bank account as your NemKonto account.

If you already have a Danish bank account you can designate this account as your NemKonto account. You can also designate a foreign bank account as your NemKonto account.

Note that you can only designate one account as your NemKonto account.

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.

If you do not have a Danish bank account, and you would like to have one as your NemKonto account, you have to open a Danish bank account. To open a bank account, go to the bank of your choice. You will need to present your health insurance card to prove that you have a CPR number, together with some form of photo ID. When opening your account remember to inform the bank that you want to designate the account as your NemKonto account.

If you already have a bank account you wish to designate as your NemKonto account, you can notify the authorities electronically at www.nemkonto.dk using your digital signature. A digital signature is free of charge and can be obtained from www.danid.dk. Please note that the information on the DanID site is only available in Danish.

You can change your NemKonto account, but if you do so you must inform the Danish authorities. You can inform the authorities in different ways:

• You can do it electronically if you have a digital signature.
• Most banks will allow you to change your NemKonto account via your online banking site.
• You can contact your bank and ask them to change your NemKonto account for you.

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.

Designating a bank account as your NemKonto account and changing your NemKonto account is free of charge.

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.

No one, besides you and your bank can see your entire NemKonto account number or information about your account.

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 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.

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

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.

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.

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.

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.

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

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.

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.

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.

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

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.