First steps to settling down in Denmark
Essential information for first-time workers and residents
If you are planning to work or live in Denmark for the first time, there are some important things you need to take care of. One of them is getting a tax card, which you can obtain by calling the Danish Tax Agency (Skattestyrelsen) at (+45) 72 22 28 92. Make sure to contact them once you have registered with the Danish National Register (Folkeregisteret).
To generate a tax card for you, the Danish Tax Agency will need to know your expected income, as well as any other income, deductions, and allowances you may have. Alternatively, you can apply for a Danish tax card and a personal tax number using the link provided below.
Getting a tax card, bank account, CPR, and NemID
If you're a newcomer in Denmark, there are some important things you need to take care of. Firstly, you need to get a civil registration number (CPR) or a personal tax number, depending on how long you plan on staying in Denmark. This is essential for all administrative and legal purposes.
Secondly, you need to get a tax card, which you can obtain by contacting the Danish Tax Agency (Skattestyrelsen). This is important because it allows you to work and pay taxes in Denmark.
Thirdly, you need to open a bank account, which is also known as a NemKonto. This is required for all financial transactions in Denmark, including your salary and government benefits.
Lastly, you need to get a NemID, which is a single login for Danish internet banks and government websites. Once you receive your NemID, you can log in to the self-service system called E-tax for individuals (TastSelv Borger) to complete your preliminary income assessment. This assessment helps the Danish Tax Agency to determine how much tax you need to pay based on the information you provide.
Arriving in Denmark for employment or residency that exceeds three months
If you plan to work or live in Denmark for more than three months (or six months if you're from an EU/EEA or Swiss country), you must apply for a CPR number at the Danish National Register. This office is located at your local municipal Citizen Service Centre, or you can go to one of the four International Citizen Service Centres in Denmark. The CPR number is a unique identification number that is required for various official purposes, such as opening a bank account, paying taxes, and accessing healthcare services.
Short-term employment in Denmark
If you're planning to work in Denmark for a period of three months or less (or six months if you're an EU/EEA citizen or from Switzerland), you'll be given a personal tax number instead of a CPR number. It's important to note that both numbers have the same digits and are valid for life, meaning that even if you leave Denmark and come back, your number will still be the same.
However, if you're planning to live in Denmark for a period of three months or less, you won't need a tax number unless you have taxable income from Denmark.
There are three ways to apply for a personal tax number in Denmark. You can apply online using the application form which is commonly used by most applicants. Alternatively, you can fill out and submit Form 04.063, which is the application for tax card and personal tax number for employees. If you provide all the required information and documents, you should receive a preliminary income assessment within two weeks, which will include your personal tax number at the top. You can also visit one of the International Citizen Service Centres in Denmark located in Aalborg, Aarhus, Copenhagen, and Odense to apply for your personal tax number.
Please remember to bring the following documents with you:
- Form 04.063 (you can fill it out beforehand or at the ICS center).
- Photo ID, such as your passport or ID card.
- Marriage certificate (if you're married) or family certificate (if you're a Swedish citizen).
- Work permit (if you're from outside the EU, Switzerland, or the Nordic countries).
- Employment contract (signed by your employer).
Your personal tax number is like an identification number for you in Denmark, similar to the CPR number. If you plan to live in Denmark permanently, your personal tax number will become your CPR number. To register for a CPR number, you will need to visit your Citizen Service Centre and register with the Danish National Register (Folkeregisteret). If you have worked in Denmark before, you may already have a CPR or personal tax number.
If you plan to stay in Denmark for more than six months, you will generally be required to pay taxes on all of your income, both from Denmark and abroad. However, there are some exceptions for students and tourists. When you start working in Denmark, the amount of tax you need to pay will depend on your income and any tax deductions and allowances you're eligible for.
There are three ways to apply for a tax card:
1. You can fill out an online application form. This is the most common and convenient way to apply for the card.
2. You can also fill out and submit form 04.063, which is called Foreign Labor Force Application for Tax Card and Danish Personal Tax Number (CPR number) for Employees. If you fill out this form correctly and attach all the required documents, you should receive your preliminary income statement within two weeks. Your personal tax number will be at the top of this settlement.
3. Another way to apply for a tax card is to visit one of the International Citizen Service Centers in Denmark. These are located in Aalborg, Aarhus, Copenhagen and Odense. If you correctly fill out form 04.063 and provide all the necessary documents, you will receive a preliminary income estimate and tax card within two weeks. Your tax card will be placed on the first page of the settlement, and we will send it directly to your employer.
If you choose to apply for a tax card at an International Citizen Service Centre, you will need to bring the following documents with you:
- Form 04.063 (you can fill it out beforehand or at the ICS center).
- Photo ID, such as your passport or ID card.
- Marriage certificate (if you're married) or family certificate (if you're a Swedish citizen).
- Work permit (if you're from outside the EU, Switzerland, or the Nordic countries).
- Employment contract (signed by your employer).
Checklist for employees in Denmark
If you're planning to work in Denmark, there are a few things you'll need to take care of. Here's a checklist to help you stay on track:
1. Get a CPR number or a personal tax number, depending on how long you plan to stay in Denmark. To do this, you'll need to complete an online application or submit form 04.063. You'll also need to bring ID with a photo, such as a passport or ID card, and a marriage certificate (if applicable).
2. If you're from outside the EU, Switzerland, or the Nordic countries, you'll need a work permit.
3. Open a NemKonto, which is an account for receiving payments from the public sector. You can use a Danish current account or your foreign bank account as your NemKonto. You'll also need to obtain NemID, which is a digital signature used for logging into Danish Internet banks and government websites.
4. Access your tax information at www.skat.dk using NemID or an E-tax password. You can order an E-tax password on the website.
When your job in Denmark ends, there are a few things you'll need to do:
1. Complete form 04.069 and submit it to the Danish Tax Agency when you leave Denmark. This will provide information about your deductions and allowances, which will be used to calculate your tax liability.
2. Make sure you still have an open NemKonto for any tax refunds. Wait until you've received your tax assessment notice before closing your NemKonto.
3. Notify the Danish Tax Agency of your new address by sending an email through E-tax.
By following these steps, you'll be prepared to work and pay taxes in Denmark.
Checklist for employers in Denmark
If you're an employer in Denmark, there are certain things you'll need to take care of for your employees. Here's a checklist to help you stay on track:
When hiring an employee:
1. If your employee doesn't already have a personal tax number and tax card, help them get one if necessary.
2. Help your employee get NemID, which is a digital signature used for logging into Danish Internet banks and government websites.
3. Retrieve your employee's tax card via E-income (eIndkomst), which is an online system for managing tax information.
4. Inform your employee about our English website, www.skat.dk/english, which has helpful information about taxes in Denmark.
When an employee leaves your company:
1. Report the last day of employment in E-income.
2. Report any holiday pay in the employee's last salary month.
3. Help your employee provide information for the tax assessment notice by completing form 04.069. This will ensure that they receive an accurate tax assessment for the year.
4. Remind your employee to keep their bank account/NemKonto open until they have received their tax assessment notice. This is important so that they can receive any tax refunds they may be entitled to.
By following these steps, you'll be able to help your employees navigate the tax system in Denmark and ensure that everything is taken care of properly.
In the case of carrying out significant administrative procedures, due to the high risk of errors that may result in potential penalties or legal consequences, we recommend consulting an expert. If necessary, we encourage you to get in touch.
