If you move to Denmark, you are liable to pay tax, and you will need a tax card. The authority that issues tax cards and collects tax in Denmark is called SKAT. You can read more about SKAT on the authority’s homepage www.skat.dk
Your tax card states your CPR number or your tax ID number, your address, the percentage of tax that your employer is required to deduct from your salary, your tax allowances and deductions, and the date from which the tax card is valid. The tax card in Denmark is an e-card. This means that once you have registered with SKAT, your employer can access information about your taxation percentage electronically.
Please note, however, that although your employer can access your tax information electronically, it is your responsibility to check that the information on your tax card is accurate.
The Danish tax card is divided into two parts - a primary card and a secondary card. The two cards state the same information. The difference is that the primary card is used by your main employer, and the secondary card is only used if you have an extra job.
You can also read about taxation in Denmark in the tax guide published by SKAT, “Tax in Denmark – an introduction for new citizens
Why do you need a Danish tax card?
When you are liable to pay tax in Denmark, you must report your income(s) and/or property to SKAT. It is your responsibility to inform SKAT about your financial situation - both incomes in and outside of Denmark.
How much you have to pay in tax depends on your income as well as a number of other factors, such as whether you are paying interest on a loan or loans, whether you own property, etc. Your tax card states the percentage of tax you are required to pay.
How to obtain a Danish tax card?
- Fill out the form 04.063 E
- Get a declaration or contract of employment from your employer stating your salary and terms of employment
- Provide your CPR number, by bringing your health insurance card. If you have not been issued a CPR number, bring some form of a valid photo-ID, such as your passport
Who can get a Danish tax card?
Everyone who is legally residing and/or working in Denmark can get a Danish tax card.
When to obtain a Danish tax card?
You should report your income to SKAT upon arrival in Denmark. If you start working without having a Danish tax card, your employer is obliged to deduct 55 percent of your pay as provisional tax.
Contacts and further information
You can only get personal assistance by a special appointment. This will be granted once SKAT has identified that they cannot provide a solution via the website or on the phone. Therefore if you have any issues you need to call SKAT on the above phone number.
If you live in the Aarhus area, you can also meet representatives of SKAT at International Citizen Service
. Note, however, that SKAT's primary function here is issuing tax cards, not answering personal questions relating to tax.