Moving to Denmark

1. Log on to E-tax at www.tastselv.skat.dk.
2. Click Change your tax assessment notice/tax return.
3. At the bottom of the page, reply Yes to the question Do you have non-Danish income, such as pay for work abroad for a Danish or non-Danish employer, pension, property, bank account, debt etc. abroad?
4. Click Next and then Continue.
5. You are now ready to report your non-Danish income matters.
6. Under Non-Danish income: Click  the calculator next to Non-Danish interest and assets.
7. Select country in the dropdown.
8. Click Next.
9. Enter interest income in box 431.
10. Enter the deposit in non-Danish banks etc. as of 31 December in box 492.
11. Click Save.
12. Click Back to transfer the amount to your tax assessment notice.
13. Complete your reporting by clicking Next until see the Accept  option.
14. You complete by clicking Accept.

You report interest income in field 26 in your preliminary income assessment. Here, you don't need to report your balance on 31 December, as your preliminary income assessment is a kind of budget for the income year.

When you change your preliminary income assessment and add non-Danish interest income, you have to follow the below steps: 

1. Log on to our self-service system E-tax at tastselv.skat.dk.
2. Click Preliminary income assessment (forskudsopgørelse).
3. Under ‘Andre felter’ (Other fields), select ‘Udland’ (Non-Danish tax matters)
4. Go to ‘Kapitalindkomst, Udenlandsk’ (Income from capital, non-Danish).
5. Select ‘Udenlandsk nettokapitalindkomst - dansk beskatning’ (Non-Danish net income from capital field 26).
6. Click ‘Beregn’ (Calculate) and ‘Godkend’ (Accept) until you receive a receipt for the correction.

In some double taxation agreements, the country the interest comes from has the right to tax the interest income. It depends on the individual agreement.

If the country has the right to tax, you should use field 298 and field 588 for tax paid in the other country. According to the double taxation agreement with the other country, there can be a maximum amount the other country is entitled to. If no tax has been paid in the other country, enter DKK 0 in field 588.

Each year mid-March, you have to report possible profit or losses in your tax assessment notice (årsopgørelse).

This is what you do:

1. Log on to E-tax at taskselv.skat.dk 
2. Click Change your tax assessment notice/tax return
3. If you don't have access to the boxes for non-Danish tax matters, you can reply Yes to the question Do you have non-Danish income, for example salary for work abroad for a Danish or non-Danish employer, pension, property, vank accounts, debt, etc? at the bottom of the page under the section Non-Danish income.
   Otherwise go to step 6.
4. Click Next and then Continue.
5. You are now ready to report you non-Danish tax matters.
6. Under Non-Danish income you click on the calculator next to Non-Danish shares and investment certificates.
7. Select country in the dropdown.
8. Click Next.
9. You report any gain or loss on non-Danish shares admitted for trading on a regulated market in box 454. You report any gain or loss on shares traded on a non-regulated market in box 451.
10. Report dividends from non-Danish shares admitted for trading on a regulated market in box 452. Any dividends from shares traded on a non-regulated market must be reported in box 450.
11. Report gains or losses on non-Danish shares/units in bond-bases investment companies in box 422. If the investment fund is included in this list (under ‘Liste over aktiebaserede investeringsforeninger’ (List of share-based investment funds), please report in box 375.
12. Any non-Danish dividend tax you have paid should be entered in box 496 (no more than the amount allowed by the double taxation agreement). 
13. Enter the market value in box 490.
14. Click Save.
15. Click Transfer to tax assessment notice.
16. Complete your reporting by clicking Accept at the bottom.

When you rent out your non-Danish property, you have to report your rental income each year in your tax assessment notice (årsopgørelse).

Renting out a holiday home

You have to pay tax on your income from renting out your holiday home. You can choose between a standard deduction or an accounting deduction. 

The rental income is calculated according to the same rules that apply to renting out Danish property. You enter your non-Danish rental income in your tax assessment notice under Change your tax assessment notice/tax return in E-tax (our self-service system) in the section Non-Danish property. And you enter your rental income  in box 425.

If you have already paid tax outside Denmark on your non-Danish rental income, you can get a tax relief on your Danish tax if you enter the tax you have paid outside Denmark in box 495.

Read more about tax and renting out your property or call us on (+45) 72 22 28 92 if you have any questions.

Renting out property for more than 12 months

If you rent out property that you own but don't live in for at least 12 months, it's considered commercial rental. This means that the income is personal income and that you have to keep accounts and do your reporting via a tax return.

You enter your profit on rental in the section Non-Danish business.

Read more about commercial rental or call us on (+45) 72 22 28 81.

Undeveloped land

If you own undeveloped land outside Denmark and you are subject to full tax liability in Denmark, you have to report the current value of the land each ear in your tax assessment notice.

Generally, everything meant by "real property" should be reported even if there is no building on the land, this means building sites, lots, farm land, woodland areas or similar. 

You have to report the value of the land and any possible profit.

The first time, you have to report on your non-Danish property, you report it on your tax assessment notice (årsopgørelse). Then, it will automatically be transferred to your preliminary income assessment (forskudsopgørelse) for future reporting.

You may not have access to all relevant boxes in your tax assessment notice when you report non-Danish property for the first time. If so, please contact us so we can make them available to you.

This is how you change your tax assessment notice:

1. Log on to E-tax at tastselv.skat.dk
2. Click  Change tax assessment notice/tax return.
3. If you can't access boxes relevant for non-Danish tax matters, you respond Yes to the question Do you have non-Danish income, such as pay for work abroad for a Danish or non-Danish employer, pension, property, bank accounts, debt etc.? at the bottom of the page under the section Non-Danish income.
   If you have access to the relevant boxes, you go to step 6.
4. Click Next and then Continue.
5. You're now ready to report your non-Danish tax matters.
6. Under the section Non-Danish property:
7. Click on the calculator next to Non-Danish property.
8. Enter the address and select country in the dropdown.
9. Click Next.
10. Follow the guide with information on purchase and property value etc.
11. Click Save.
12. Click Transfer to tax assessment notice.
13. Click Next until you end at Accept
14. You complete your reporting by clicking Accept.

Please follow this guide when you want to change your preliminary income assessment and report non-Danish income:

1. Log on to tastselv.skat.dk
2. Click Preliminary income assessment
3. Under 'Andre felter' (Other fields) you select 'Udland' (Non-Danish tax matters).
4. Go to 'Personlig indkomst, Udenlandsk' (Non-Danish personal income)
5. Select 'Land' (Country) in field 108
6. Report your income in the relevant field
   You can call us on (+45) 72 22 27 95 for help on you should be taxed according to the double taxation agreement
7. Click 'Beregn' (Calculate) and then 'Godkend' (Accept) until you get a receipt for your changes.

If you report non-Danish income for the first time, you may not have access to all relevant boxes in your tax assessment notice. If that is the case, please contact us so we can make them available to you.

1. Log on to tastselv.skat.dk
2. Click Change your tax assessment notice/tax return
3. If you can't access the boxes for non-Danish tax matters, you reply Yes to the question Do you have non-Danish income, such as pay for work abroad for a Danish or non-Danish employer, pension, property, bank account, debt etc. abroad? at the bottom of the page under Non-Danish income. 
   Otherwise go to step 6.
4. Click Next and then Continue.
5. You are now ready to report your non-Danish tax matters.
6. Click the calculator next to the relevant section depending on the type of income (such as salary/pay, pension, other income).
7. Select country in the dropdown.
8. Click Next and then Next again.
9. Enter your non-Danish income in the box
10. Report possible tax paid outside Denmark (if such a box is available).
11. Click Save.
12. Click Transfer to tax assessment notice.
13. Click Next until you can click Accept.
14. You complete your reporting by clicking Accept.

Report interest expenses in box 298 of your preliminary income assessment. You don't report your outstanding debt as of 31 December here, as your preliminary income assessment is a kind of budget for the current year.

Please follow the below guide if you want to change your preliminary incomea assessment and add non-Danish interest expenses:

1. Log on to tastselv.skat.dk
2. Click Preliminary income assessment
3. Under 'Andre felter' (Other fields) you select 'Udland' (Non-Danish tax matters).
4. Go to 'Kapitalindkomst, Udenlandsk' (Non-Danish capital income)
5. Select 'Udenlandsk nettokapitalindkomst' (Non-Danish net capital income) - interest expenses are stated with a minus before the amount (field 298)
6. Click 'Beregn' (Calculate) and then 'Godkend' (Accept) until you get a receipt for your changes.

1. Log on to tastselv.skat.dk
2. Click Change your tax assessment notice/tax return
3. If you can't access the boxes for non-Danish tax matters, you reply Yes to the question Do you have non-Danish income, such as pay for work abroad for a Danish or non-Danish employer, pension, property, bank account, debt etc. abroad? at the bottom of the page under Non-Danish income. 
   Otherwise go to step 6.
4. Click Next and then Continue.
5. You are now ready to report your non-Danish tax matters.
6. Under section Non-Danish income:
7. Click the calculator next Non-Danish interest and assets.
8. Select country in the dropdown.
9. Click Next.
10. Report interest expenses for the year in box 432.
11. Report your debt as of 31 December in box 493.
12. Click Save.
13. Click Transfer to tax assessment notice.
14. Click Next until you can click Accept.
15. You complete your reporting by clicking Accept.

1. Log on tastselv.skat.dk
2. Click Change your tax assessment notice/tax return
3. If you can't access the boxes for non-Danish tax matters, you reply Yes to the question Do you have non-Danish income, such as pay for work abroad for a Danish or non-Danish employer, pension, property, bank account, debt etc. abroad? at the bottom of the page under Non-Danish income. 
   Otherwise go to step 6.
4. Click Next and then Continue.
5. You are now ready to report your non-Danish tax matters.
6. Under section Non-Danish income you click the calculator next Non-Danish business.
7. Select country in the dropdown and click Next.
8. Report your profit/loss from non-Danish business in box 460. Complete other relevant boxes, including non-Danish income tax subject to tax relief, box 498.
9. Click Next and enter relevant information and then click Save.
10. Click Back.
11. Click Next until you can click Accept.
12. You complete your reporting by clicking Accept.

If you have several types of income from the same country (it could be your salary and capital income) you have to report the tax that is subject to tax relief and that you have paid in this country for each type of income. This way you get the correct tax relief.

Your preliminary income assessment is a kind of budget for your tax payments for the current year. It's important that your tax card show your expected income and deductions and allowances - both Danish and non-Danish.

Your tax card consists of a primary tax card and a secondary tax card. They are online and you can see them in E-tax (our self-service system).

Please note that only one provider can use your primary tax card.

Read more about your preliminary income assessment.

Your tax assessment notice is the result of your tax payments during the year and shows whether you have paid too much or too little tax.

Each year in mid-March you have to report any missing information and deductions and allowances in your tax assessment notice from the past year, including possible non-Danish tax matters. The deadline is 1 July.
Read more about the tax assessment notice.

Everybody needs to have a NemKonto in Denmark. It's a regular bank account where you receive your Danish salary and other payments from the public sector. We use your NemKonto for tax refunds.

You can register your NemKonto in 2 ways:

• Contact your bank
• Log on to nemkonto.dk and register your account as your NemKonto.

You can also register a non-Danish bank account as your NemKonto by logging on to nemkonto.dk.

It's important that you register your contact information in E-tax. You do so by logging on to E-tax, and under Your profile and contact details you can enter your email address and your mobile number.

Your tax assessment notice only accepts Danish kroner. So you have to convert any non-Danish currencies into Danish kroner.

You may use the exchange rate of the actual date when the payment was made. If you choose to use our currency converter, please note that it is based on the average exchange rate for the year of the currency in question used by the Danish National Bank. 

See (in Danish) the actual current rate at nationalbanken.dk.