Taxation in DenmarkTax for foreigners

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Programme

Public spending Top 3

Tax liability Full or limited tax liabilityIncome and / or property from abroad

Calendar Important dates during the tax year

E-tax Skat.dk/englishPreliminary income tax assessment (Forskudsopgørelse)Tax assessment notice (Årsopgørelse)

Final tax Overpaid or outstanding tax

Leaving Denmark

Further information

Contact information

Questions

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Public spendingTop 3

Social protection

1

Health service administration

2

Education

3

Any person living in Denmark must pay tax in Denmark

Any person working – but not living – in Denmark, must pay some tax (on wages, salary, etc.)

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Tax liability

Full tax liability Limited tax liability

Full or limited tax liability

Tax liability

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More than six months = full tax liability

• Danish salary, interest, etc. is automatically put on your tax assessment notice

• You can apply for tax deductions like any other Danish taxpayer

If you are liable to pay full tax and have income or property abroad, you have to inform SKAT

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Tax liabilityIncome and / or property from abroad

EUR

Calendar

The Danish tax year runs from 1 January to 31 December

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Important dates during the tax year

JAN FEB

APR JUN

AUG SEP

OCT

MAR

DEC

MAR

From mid-March you can submit information to your tax return. The sooner you submit, the sooner you get the your tax assessment notice.

MAY

JUL

MAY

The deadline for submitting your tax return is 1 May

If you have foreign income or income from your business, the deadline is 1 July

JUL

NOVSubmit information regarding your preliminary income assessment / tax card for the next year. NOV

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E-tax (TastSelv)Skat.dk/english

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E-tax (TastSelv)

HelpProfileContact

Search your earned income this

year

Personal tax

informationPaymentPreliminary

income assessment

Tax assessment

notice

Tax assessment

notice

Change the tax assessment notice / tax return 20XX Pay

outstanding tax

Report deduction for wage costs in

connection with household services

servicefradrag/håndværkerfradrag

Your tax for 20XX and previous

years

Change your email/

mobile

Preliminary income

assessment (tax card)

Preliminary income

assessment 20XX

View the tax assessment notice 20XX

Main pageVehicles

The tax you pay during

20XX

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E-tax (TastSelv)Preliminary income assessment (Forskudsopgørelsen)

Choose a previous

preliminary income

assessment

XXXX

50,000 / year

Calculate

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Preliminary income assessment (Forskudsopgørelsen)

E-tax (TastSelv)

New tax card

Go backApprove

Income

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E-tax (TastSelv)Tax assessment notice (Årsopgørelsen)

v

Årsopgørelse

XX

XX

XX

NovemberPreliminary income tax

assessment

MarchTax assessment notice

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Tax assessment notice

Salary 50.000Benefits 12.000

Transport deduction -3.000Interest -4.000

Taxable income 55.000

Bottom bracket tax 2.000Health contribution 40Municipality tax 2.500Church tax 500

Calculated final tax 5.040

Paid advance tax -5.040

Overpaid tax 0

Salary 50.000Benefits 12.000

Transport deduction -1.000Interest -4.000

Taxable income 57.000

Bottom bracket tax 2.200Health contribution 45Municipality tax 2..755Church tax 600

Calculated final tax 5.600

Paid advance tax -5.040

Outstanding tax 560

Salary 50.000Benefits 12.000

Transport deduction -7.000Interest -4.000

Taxable income 51.000

Bottom bracket tax 1.500Health contribution 30Municipality tax 2.000Church tax 350

Calculated final tax 3.880

Paid advance tax -5.040

Overpaid tax -1.160

Salary 50.000Benefits 12.000

Transport deduction -3.000Interest -4.000

Taxable income 55.000

Bottom bracket tax 2.000Health contribution 40Municipality tax 2.500Church tax 500

Calculated final tax 5.040

Paid advance tax -5.040

Overpaid tax 0

Overpaid or outstanding tax

DKK

Please remember to:

• Inform SKAT at 72 22 28 92 about your residence and other relevant information about your stay abroadwhen leaving Denmark

• Deregister at Borgerservice

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Leaving Denmark

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Attention1. January 2017

16

Further information

- and at the bottom of skat.dk/english:

Skat.dk/english

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Contact informationYou are always welcome to contact us

Main number72 22 18 18

Foreign tax number 72 22 28 92

www.skat.dk

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Questions

Thank you for your attention

?