First steps
When you come to Denmark for the first time to work or live, there are some important practical matters, you need to attend to.
We recommend that you call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 27 80 once you have moved to Denmark and registered with the Danish National Register (Folkeregisteret).
We will then generate a tax card for you. In order for us to do so, you need to know how much you will be earning and any other income and deductions and allowances you expect to have.
You may also use the link below to apply for a Danish tax card and a personal tax number.
You need to:
- get a CPR number (civil registration number) or a personal tax number depending on how long you intend to stay. Please read more at lifeindenmark.dk
- get a tax card if you intend to have an income. Read more about how to get your tax card at our site Tax card for non-Danish employees
- get a bank account - a NemKonto - no matter how long you intend to stay. Please read more at nemkonto.dk
- get MitID - single login for Danish Internet banks and government websites - no matter how long you intend to stay. Please read more at lifeindenmark.dk
When you have received your MitID, you will have to log on to our self-service system TastSelv (E-tax for individuals) to complete your preliminary income assessment (forskudsopgørelse).
We will use the information you enter in the preliminary income assessment to determine how much tax you have to pay.
Please visit our site Preliminary income assessment (forskudsopgørelse) to learn more
If you are coming to Denmark to work or live for more than 3 months (6 months for EU/EEA or Swiss citizens), you need to apply for a CPR number at the Danish National Register (Folkeregisteret). The office is located at your local municipal Citizen Service Centre (Borgerservice).
If you are coming to Denmark to work for 3 months or less (6 months if you are a citizen of an EU/EEA country or Switzerland), you will get a personal tax number instead of a CPR number. Please note that whether you get a CPR number or a personal tax number, the digits are the same and are valid for life. This means that if you leave Denmark and return, your CPR number/tax number still applies.
If you are coming to Denmark to live for 3 months or less, you do not need a personal tax number unless you have taxable income from Denmark.
Apply for a personal tax number and a Danish tax card
If you have completed the form in full and attached or enclosed the documents required, you will receive a preliminary income assessment (forskudsopgørelse) within two weeks. At the top of your preliminary income assessment, you will see your personal tax number
You can also apply for a personal tax number and tax card by visiting one of the International Citizen Service Centres across Denmark (lifeindenmark.dk).
Please bring:
- Form 04.063. You may complete the form beforehand or at the ICS centre
- Employment contract (signed by you and your employer)
- Photo ID such as passport or national ID card
- Marriage certificate in the original language if you are married (family certificate if you are a Swedish citizen)
- Danish work permit if you are a citizen from outside the EU, Norway, Iceland, Switzerland or Liechtenstein
Your personal tax number works like a CPR number, i.e. it is your Danish personal identification number. If you take up permanent residence in Denmark, your personal tax number will become your CPR number. In that case you will have to register with the Danish National Register (Folkeregisteret) at your local Citizen Service Centre (Borgerservice).
If you have previously worked in Denmark, you will already have a CPR number or a personal tax number.
If you stay in Denmark for more than 6 months you must, as a general rule, pay tax on all your income in Denmark and from abroad. Exceptions apply to students and tourists.
All citizens in Denmark are required to have a NemKonto. It is an ordinary bank account used for your Danish salary and any amounts you are entitled to from the public authorities. We use your NemKonto if you are entitled to a tax refund.
You can choose a Danish or a non-Danish bank account as your NemKonto.
Register a Danish account as your NemKonto
You can register your Danish account as your NemKonto in two ways by:
- Contacting your bank
- Logging on to nemkonto.dk to register your account as your NemKonto
Register a non-Danish account as your NemKonto
You can order MitID by contacting your bank or local Citizen Service Centre. Remember to bring valid photo ID such as passport.
| When coming to Denmark, you need | Therefore, you must |
|---|---|
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Remember to attach:
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|
or
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| access to your tax information at www.skat.dk | use MitID or an E-tax password (TastSelv-kode) from the Danish Tax Agency. You can order a password for TastSelv at www.skat.dk - ‘Log på’ (Log on) - ’Log på som Borger’ - ‘Bestil kode’ (Order password). |
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When your job in Denmark ends, you must |
Therefore, you must |
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provide information about your deductions and allowances, which we will use to calculate your tax liability. You can see the result in your tax assessment notice in March the following year |
or
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make sure you still have an open NemKonto for any tax refunds |
wait until you have received your tax assessment notice before closing your NemKonto. Otherwise we cannot refund overpaid tax. |
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notify us of your new address |
send an e-mail to the Danish Tax Agency via E-tax (TastSelv). |
| The situation | Action to take |
|---|---|
| Employment |
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| Termination of employment |
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| Questions | Please call us on (+45) 72 22 27 80. |
Your payslip must include the following:
Employer information
- Name, address and CVR/SE number
Payment period and income year
- Payment period and income year must appear from the payslip. For example: 01-01/20xx - 31-01/20xx or January 20xx.
Salary before deduction of tax
- The salary before tax is called gross salary. The amount shows the agreed salary before the deduction of A-tax (tax deducted from income at source) and labour market contributions (AM-bidrag).
Number of working hours
- Danish labour market supplementary pension contributions (ATP) depend on your number of working hours. The number of working hours is also important in relation to daily benefits in the case of unemployment, sickness, maternity/paternity leave (dagpenge), early retirement benefits, etc. The number of working hours reported to the E-income system by the employer is used for the calculation of these benefits.
Pension scheme contributions
- Contributions to pension schemes and the Danish Labour Market Supplementary Pension Scheme (ATP).
Labour market contributions (AM-bidrag) withheld
- This is the part of the salary which your employer withholds for the Danish Tax Agency (Skattestyrelsen). Labour market contributions amount to 8% of the gross salary.
A-tax withheld
- This is the part of the salary which your employer withholds for the Danish Tax Agency. It is calculated on the basis of the A-income.
Tax card information
- Primary/secondary tax card. Tax exemption card. Deduction and allowances and withholding rate.
Salary after deduction of tax
- This is the actual amount paid to the employee. It is also called net pay.
Other information relating to salary
- Sick pay
- Group life assurance
- Insurance
- Flexible spending account
- Transport allowance
- Tax-free travel allowance
- Employer-paid phone (free phone)
- Sunday and public holiday allowance
Job allowances
Everyone who earns a salary subject to labour market contributions or who earns a business profit automatically receives a job allowance also. The job allowance is 4.50% of income over DKK 202.700 or a maximum of DKK 2,700 in 2022.
If you are planning to move or have just moved to Denmark, we recommend that you read our Guide to working in Denmark. Please note that the site is available in English, German, Polish, Lithuanian and Romanian.
For other practical matters about moving to Denmark, visit lifeindenmark.dk and workindenmark.dk
For further legal information in Danish see our legal guide .