What do I
need to do?

Click on the moons on the right to read more about what action you need to take and when to take it.

Now and
ongoing
By 31
December
Before
1 May

Here’s what you should be doing now

  1. Review the FAQ section for any further points relevant to you.
  2. Log into the GA Portal and follow this link to access the Working in Denmark guide.

Retain all relevant records

It’s important to retain all relevant records for the period that you’re working in Denmark. These include:

  • Travel - boarding cards, booking receipts, confirmation emails
  • Overseas work - meeting agendas, itineraries, screenshots of emails sent for days spent working outside Denmark
  • Investments - statements or certificates relating to any Danish and foreign investment income for the tax year.

These records may be required for accurate completion of your Danish tax return and will be needed if the Danish tax authorities decide to audit your tax return.

These records should be retained for at least 36 months after the date your Danish tax return is filed.

The Danish tax year ends.

Settle any outstanding tax underpayment (make a voluntary payment) to avoid day-to-day interest.

If you would like to engage Deloitte privately for your Danish tax return preparation, please contact us as soon as possible.

Before 1 May

Once the Danish tax year has ended and before 1 May, you will need to do the following:

  • Assess whether you need to file a Danish tax return.
  • If yes, either review your pre-printed tax assessment (if it is not correct file an income tax return) or file an income tax return before the deadline 1 May, or 1 July via the Danish tax authorities online tool at www.skat.dk – log in to your personal site (TastSelv).

There are penalties for filing your tax return late, so it’s very important you remember the above-mentioned dates. Failing to do so will also potentially entail future investment losses to become non-deductible, and options for "henstand" to be non-applicaticable.

Tax return liability or refund

You will likely have paid taxes via your employer’s tax withholding on your salary income but when you file your tax return, there may be an overpayment or underpayment showing.

Overpayment

This should be paid to you within a few weeks after the Danish tax authorities have processed your tax assessment. The Danish tax authorities are refunding the overpayment to your so-called NemKonto. If you do not have a Danish bank account, you will need to register your foreign bank account as your NemKonto. You can do so via the guide in the enclosed link: NemKonto for citizens.

Underpayment

If you have an underpayment day-to-day interest will be charged from 1 January – 30 June. After 1 July, a so-called surcharge is added the underpayment instead which is higher than the day-to-day interest. The interest rate is assessed by the Danish tax authorities every year.

The underpaid tax is to be paid in the rates and within the dates mentioned on your tax assessment.

If the underpaid tax inclusive surcharge is below a certain threshold, it is normally not claimed to be paid by you, but is transferred to the following income year, i.e. residual tax for the tax year 2024 (where the return is filed in 2025) below the threshold is transferred to payment in 2026.