Applications and appeals in Denmark

Applications and appeals in Denmark

Are you looking for professional help in submitting applications and appeals in Denmark? Our company offers comprehensive assistance in the process of submitting these documents to the relevant institutions. Filing applications and appeals is often an integral part of doing business and daily life in Denmark. Whether you need to obtain a residence card, register with the tax authorities or file an appeal against an administrative decision, it is worthwhile to learn about the procedures, required documents and deadlines in advance. Below we have included all the necessary information and tips on how to use the application and appeal system in Denmark.

Types of applications and appeals in Denmark

There are many types of applications in Denmark, related to various aspects of daily life and activities. The most common applications are:

  • Application for a residence card
  • Application for a residence certificate
  • Application for a CPR number
  • Application for a tax card
  • Application for company branch registration

In Denmark, there are also different types of appeals that can be filed depending on the situation and decisions you face. Here are some examples:

  • Appeal against a tax decision
  • Appeal against an administrative decision
  • Appeal against a residence decision
  • Appeal against a court decision
  • Appeal of an insurance decision

Whether you need help with your residency registration application, administrative decision appeal or health insurance filing, you can count on our professional support.

Application for a residence card

If you are staying in Denmark for more than 3 months, you must have a residence card. Every person residing in Denmark has this card, which is necessary when dealing with Danish authorities. If you are a citizen of the EU, EEA or Switzerland, you only need a residence card after 6 months.

How to apply:

  • Register with the Danish registry office (Folkeregistret) at the local resident service (Borgerservice) in your area, or
  • You can also register at the registry office at one of the International Service Centers for Foreigners (ICS) in Denmark (lifeindenmark.dk).

Here’s a detailed guide on how to apply for a temporary residence permit in Denmark:

  • Create a Case Order ID: Visit the SIRI website and generate a case order ID by selecting the type of residence permit you are seeking (work, study, family reunification). Fill in your personal details and obtain the case order ID number.
  • Pay the Fee: Proceed to pay the required fee and ensure to print the payment receipt. You have to keep the receipt of your application.
  • Gather the Necessary Documents: Collect all the required documents and prepare your biometric data (photo, fingerprints) to be submitted along with your application. Missing documents may lead to rejection unless you provide a valid explanation.
  • Complete the Application Form: Choose the appropriate application form corresponding to the type of residence permit you are applying for. Each permit category has its specific application form.
  • Provide Your Biometric Data: Visit the Danish Immigration Center to have your facial photo and fingerprints recorded. If you need to submit biometrics from abroad, you may be required to pay a fee to the Danish mission handling your application.

When applying for a Danish temporary residence permit, you need to include the following documents:

  • Proof of paid application fee: Provide the printed receipt as evidence of payment.
  • Original passport: Ensure your passport is valid for at least three months beyond your intended stay.
  • Passport-size photo: Your photos must adhere to the Schengen visa guidelines.
  • Completed application form: Fill out the application form available on the SIRI website accurately and comprehensively.
  • Evidence of accommodation: Demonstrate that you have arranged accommodation in Denmark or have the means to afford it.
  • Financial support proof: Depending on the type of permit, you may need to show evidence of financial stability. For instance, for a work permit, you can submit your employment contract and salary details, while international students can provide proof of income such as a scholarship.
  • Additional documents specific to the type of permit being applied for, including:
  1. Employment contract (for work permits).
  2. Letter of acceptance from a university (for study permits).
  3. Evidence of family relationship (for family reunification permits).

Application for a certificate of residence

In order to confirm our permanent residence in Denmark, we can ask the authorities of the municipality where we live to issue the appropriate certificate. We can submit the application online, and the fee is DKK 82. If we do not have access to the Internet, we can use the municipality or local public libraries. If we want to apply for a similar certificate for a third party, we will need written permission from them.

To obtain this document, you must first apply to the Danish regional office. However, it is important that you have this certificate before you start your business. In addition, you will need to attach several important attachments to the application:

  • A financial plan for the first fiscal year, prepared by a certified Danish accountant.
  • A lease agreement or deed for the purchase of the property that will be the headquarters of your business.
  • An application to register the company, which was previously submitted to the Agency for Trade and Enterprise.

Based on the above documents, the Danish state authorities will assess whether your business meets the criteria for self-employment. Therefore, it is important that you carefully complete all the formalities.

You can apply to register your residence in Denmark in three ways:

  1. In person at the Provincial Office in Denmark.
  2. By mail or electronically.
  3. Through the diplomatic representation of Denmark in Poland, i.e. the Embassy of the Kingdom of Denmark in Poland, 142 Marszalkowska Street, Warsaw.

The most commonly required documents are:

  • Completed application form
  • A valid passport or identity card.
  • One passport photograph.
  • An employment contract.
  • Documentation proving that you have the funds to finance your stay, such as a bank statement registered in your name, no older than 14 days.
  • For the employee’s family members: documentation proving the relationship, such as a marriage certificate for the spouse and birth certificates for the children.

Application for a CPR number

Every person residing in Denmark receives an individual CPR number (from Central Person Register). This number is necessary for all contacts with Danish authorities, especially in tax and health insurance matters. If you plan to stay in Denmark for more than 6 months, you must inform the relevant office. To obtain a CPR number, it is necessary to have a permanent residence in Denmark.

Where to apply?

As of June 1, 2017, online application after obtaining a residence permit is mandatory in Copenhagen. After submitting the application, we await notification from the International Center for Foreigners in Copenhagen regarding the granting of our number, to which we will have to apply in person.

Outside the capital city area, we can apply at the local Foreigners’ Centers in Aalborg, Aarhus and Odense.

You only need to apply for a tax identification number (CPR) once in your lifetime. When you come to Denmark, you always use the same number. If you have worked or lived in Denmark before, you should already have a tax identification number (CPR).

Applying for a tax card

Non-Danish employees who start working in the country must apply for a digital tax card. This is necessary for proper taxation of the wages in question. Those without such a card will be required to pay a tax of 55% of their salary.

You can obtain a tax card and a possible tax identification number at the earliest one month before you start working in Denmark.

Through the website skat.dk/tastselv, you can prepare your tax card yourself. Alternatively, you can fill out digital form 04.063.

If you meet the following three conditions, you can create your tax card yourself through the TastSelv website:

  1. You have a health insurance card with a CPR number and you live in Denmark.
  2. You were registered in Denmark prior to starting work
  3. You have a MitID or a TastSelv code.

To use the digital form, you must prepare or take photos of the following documents as a PDF file:

  • Employment contract or confirmation of employment
  • All pages of the contract or confirmation of employment should be included in one file.
  • The document must be signed by both you and your employer.
  • Passport or ID card
  • A photo of the data page from your passport or the obverse and reverse from your ID card.
  • Your identity document must be issued by a public authority.
  • The document must show your name, surname, date and year of birth, gender, citizenship, place of birth and the expiration date of the document.
  • The photo or copy must be in color and legible, and the entire document must be visible.

Application for registration of a company branch in Denmark

To begin the process of registering a branch of a foreign company in Denmark, in addition to collecting the listed documents, you must complete a registration form and send it to the Agency for Trade and Enterprise. The application for registration of a branch of a foreign company should include:

  • Name, legal form, registered address of the foreign company, KRS number, scope of business, share capital and financial statements for the year.
  • The name, registered office address and scope of activity of the branch, as well as full personal data of persons authorized to undertake obligations on behalf of the branch;
  • Attached documents:
  • Official certificate confirming the legal operation of the foreign company
  • Articles of association of the foreign company
  • Power of attorney notarized to the person acting as branch director.

Appeals against a tax decision

Under current regulations, any taxpayer in Denmark has the opportunity to appeal a tax decision issued by the Danish Tax Authority (Skat). It is worth noting that most people are unaware that they have the right to make a tax adjustment up to five years after the end of the tax year.

The deadline for filing appeals or corrections is three years and four months back from the date of the decision. When it comes to Danish tax refunds, the decision is usually issued immediately for electronic settlements or within 3 months for paper settlements. Appeals and corrections relating to previous years are usually processed within 6 months, although in exceptional situations this period may be extended.

What is Skatteankestyrelsen?

Skatteankestyrelsen serves as the administrative support for both the regional appeals boards and the National Tax Tribunal. It furnishes the groundwork for decisions on appeals related to taxation, VAT, duties, customs duty, and property assessment.

The authority resolves appeals related to the collection of public debts. If the appeal holds the potential to set a precedent, the decision will be rendered by the National Tax Tribunal.

Appeal Procedure:

The Tax Appeals Agency (Skatteankestyrelsen) operates independently and handles appeals against decisions made by:

  • The Danish Tax Agency (Skattestyrelsen)
  • The Danish Motor Vehicle Agency (Motorstyrelsen)
  • The Danish Customs Agency (Toldstyrelsen)
  • The Danish Debt Collection Agency (Gældsstyrelsen)
  • The Danish Property Assessment Agency (Vurderingsstyrelsen)
  • The National Tax Board (Skatterådet)

Once your appeal is received by the Tax Appeals Agency, they will gather all pertinent information, including any additional details provided by you, your representative (such as a lawyer hired by you), and the Danish Customs and Tax Administration. Throughout this process, you have the opportunity to engage in discussions regarding your case and address any inquiries or concerns with the individual managing your case at the Tax Appeals Agency. These discussions can take place over the phone or in person.

After the Tax Appeals Agency has completed the preparation of your case, it will be forwarded to either a regional appeals board (ankenævn) or the National Tax Tribunal (Landsskatteretten) for a decision. In specific instances, the Tax Appeals Agency itself will make the decision regarding the case.

If you or your representative opt to personally present your case to the regional appeals board or the National Tax Tribunal, you can request a meeting.

Once a decision has been reached in your case, the Tax Appeals Agency will communicate the decision to you and your representative, if applicable.

If the Tax Appeals Agency has recorded any inaccurate or misleading information about you, you have the right to request corrections. This aligns with the provisions of the General Data Protection Regulation (GDPR).

Appeal Fee:

When lodging your appeal, you are required to pay a fee of 1200 DKK. However, in certain cases related to property assessment, the fee is reduced to 600 DKK.

No fee is applicable if your appeal concerns access to documents or is against a decision regarding debt payment issued by Gældsstyrelsen. The Tax Appeals Agency will notify you if the fee you’ve paid is incorrect. If the final decision is in your favor, the fee will be reimbursed.

How to Lodge an Appeal:

If you wish to challenge a decision made by any of the agencies or authorities under the Danish Ministry of Taxation, please keep the following in mind:

  • Your appeal must be in written form.
  • Clearly state the reasons why you believe the decision is incorrect.
  • Specify all aspects of the decision that you are appealing against.
  • Include a copy of the decision you are appealing, along with a copy of the case details provided by the authorities.
  • Attach copies of all supporting documents for your appeal.
  • Submit your appeal through our online appeal form (available in Danish).
  • Access to the online service requires logging in with NemLog-in (using your Danish personal MitID for digital communication with the Danish public sector).
  • In most cases, an appeal fee will be applicable, payable online at the time of submission.

Appeals against an administrative decision

If you are not satisfied with a decision made by administrative authorities in Denmark, you have the option of filing an appeal to amend or annul the decision.

An appeal against an administrative decision is aimed at eliminating such decisions that violate the rights and freedoms of individuals. Appeals against first-instance decisions should be handled in a single proceeding and decided by a single decision by the appeals authority.

Appeals of residency decisions

If your application to register residency or any other decision regarding your residency status in Denmark has been rejected, you have the option of filing an appeal to have your case reconsidered.

Appeals against initial rulings issued by the Danish Agency for International Recruitment and Integration (SIRI) concerning:

  • Denial of residence permit based on employment, education, internship, or Working Holiday
  • Denial of residence permit for accompanying family members
  • Denial of residence permit for au pairs, including penalties for au pair families
  • Denial of work permit
  • Denial of EU residence, including decisions on termination of EU residence
  • Rejection of an application
  • Expiration of residence permit and denial of application for dispensation to prevent permit expiration
  • Revocation of residence and/or work permit
  • Denial of reopening of a case
  • Verification of identity
  • Company certification, including revocation and refusal of certification extension
  • Decisions on fees under Section 9h of the Danish Aliens Act
  • Imposition of a requirement for a company to use a Digital logbook

Can be lodged with The Immigration Appeals Board, placed at Adelgade 13 DK-1304 Copenhagen K.

If you wish to have your appeal considered by the Immigration Appeals Board, it must be lodged within eight weeks from the date you received the decision.

Appeals against court decisions

If you are not satisfied with a court decision in Denmark, you have the right to appeal to a higher court for reconsideration.

Appeals against insurance decisions

If your health or other insurance has been rejected or canceled, you have the option of filing an appeal for reconsideration with the relevant authorities.

When submitting an appeal to an insurer, it is important to maintain the proper form. You should provide your personal information, but the case number assigned by the insurer will also be an important element. Entering the case or injury number can significantly speed up the registration of the appeal and affect its prompt processing.

Our offer

We offer comprehensive assistance in sending applications and appeals in Denmark to ensure that you can successfully deal with your residency status, health insurance or other administrative issues.

Our experienced experts are here to support you through every step of the process. From helping you fill out forms and collect the necessary documents, to successfully submitting your application to the relevant institutions.

We guarantee reliable and effective action, making sure that your affairs are handled in accordance with current regulations and with the utmost care. Take advantage of our assistance to ensure that your applications and appeals in Denmark are filed properly.