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Denmark – Tax guide for Mobile EU Workers

Our Tax guide is produced to help mobile EU workers who are moving to Denmark, or who are working Denmark as a general workers, self-employers, freelancers, seasonal workers or seafarers. It will help you to understand the tax rates and benefits and also check that you are paying the correct amount of tax in Denmark.

Quick Facts
Tax Year to date 1st January to 31st December
Time limits for claiming a tax refund Tax assessment (Årsopgørelse) change due date:
  • 2014 - 1. maj 2018
  • 2013 - 1. maj 2017
  • 2012 - 1. maj 2016
Tax free 0% of Income Tax A tax free personal allowance for a single person:
  • DKK 42800 – (2014).
Travelling expenses (from home to work):
  • up to DKK 25000 in 2014.
Double household allowance:
  • up to DKK 25000 in 2014.
Tax resident An individual is treated as a resident in Denmark if he/she stays in Denmark for a continuous period of more than six months per one year.
Tax residents are liable to pay Danish tax on their worldwide income.
Non tax resident Non-residents are taxed on Danish-source income only (limited tax liability).
Non-residents are not entitled to full personal allowance.
However, if you are a non resident and earn 75% of your yearly income in Denmark - you are entitled to full personal allowance as a tax resident in Denmark.
Double Taxation Agreement Denmark has signed tax treaties with many countries to avoid double taxation. The main aim of these agreements is to avoid that one taxpayer is charged similar taxes more than once on the same income for the same period.

Learn more
Tax Authority The Danish Tax Agency
www.skat.dk
Salary An average minimum wage is about DKK 109 per hour.
There is no minimum wage in Denmark.
Filing a tax return

Who Needs to File a Tax Return?

  • Every individual working in Denmark who has had taxable income should get a tax return (Selvangivelse) from SKAT in March/April.

  • If you are a freelancer, self-employed, run a business or have income from more than one country you must file a tax return.

NOTE! If you want to get a tax refund - this can be done if filing a tax return.

Tax Return due date

  • 1st May

  • 1st July (for extended tax return)

Time limits for claiming a tax refund 2011, 2012 and 2013 tax years.

When will you get your refund money?

When the tax year finished, SKAT sends to taxpayers an annual Tax Assessment (Årsopgørelse) in March/April. The deadline for making corrections to the annual tax assessment and tax return (Selvangivelse) is 1st May of the following year.

If you have paid too much tax (overpaid tax), tax office (SKAT) will send your money directly into you bank account (via NEMKONTO) from April to May (for the previous calendar year).

Tax Assessment

Tax office (SKAT) sends to taxpayers a preliminary Tax Assessment (Forskudsopgørelsen) in November. The preliminary Tax Assessment (Forskudsopgørelsen) is a letter with information of taxes and allowances will apply for you in the coming next tax year. Tax office (SKAT) sends to taxpayers a Tax Assessment notice (Arsopgørelse) In March/April. The Tax Assessment is a letter with tax calculation and with information about tax repayments or tax underpayments (for the previous tax year).

What documents or information do I need for filing a tax return with Eutaxback.com?

  • Copy of your Annual tax assessment notice (Arsopgørelse);

  • Copy of your Annual statement from your employer (Oplysningsseddel) or last payslip;

  • Proof of income outside Denmark;

  • Copy of your Employment Contract;

  • Copy of ID or Passport;

If some of your forms have been lost or destroyed, - no problem, we will offer you recovery services at no additional cost.

Identification Tax Number

Personal identification number (CPR no.) - is a unique personal number for every Danish citizen and is to be used for employment and government services. Number consists from 10 digits, for example, 011174-9999

Taxes, allowances and tax credits

Income Tax and Social Security

Tax rates (2014)

  • - 8% Labour market contributions (AM-tax),
  • - 6.83% State income tax;
  • - 15% Top tax on income exceeding DKK 449 100;

Scientists and foreign employees recruited abroad to work in Denmark may choose a fixed tax rate of 31.92% over a period of five years.

Allowances and tax credits

A tax free personal allowance and deductions (Skattefradrag) - 0% tax amount, after payment of the 8% AM tax.

  • DKK 42000 – (2013) and DKK 42800 – (2014)

  • Transportation allowance (befordringsfradrag) is up to DKK 25 000 in 2013 and DKK 25 000 in 2014

  • Holiday allowance (FeriePenge). You earn the right to 2.08 paid days of holidays with every month of employment during the calendar year from 1st January to 31st December (the qualification year)

Unused personal allowances are transferable between spouses.

Freelancers & self-employers.

  • Business expenses. You can claim expenses for: business costs for vehicles, business use of your home, double household, accountancy fees, private use of business premises as a home.

! You can claim full allowances and get a tax refund when you file your tax return or send a claim form, only.

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