Skip main menu

Tax regulations for posted workers

If you are posted to Denmark and your employers got a permanent establishment in Denmark you probably need to pay income tax and apply for a Danish tax card and personal tax number.

If you are posted to Denmark and your employers got a permanent establishment in Denmark, you have to apply for a personal tax number and a Danish tax card, no matter how long you intend to stay in Denmark. The same rule applies if you establish a business in Denmark.

If you plan to work or live in Denmark for more than 3 months, you need to apply for a CPR number (civil reg. no.). If you stay in Denmark for more than 6 months, you are considered to be fully tax liable to Denmark from the first day of your stay.

Coming to work

When you work in Denmark, there are some important matters you need to attend to depending on the length of your stay and where you come from. 

First steps

Hiring-out of labour tax

If you are hired out to a Danish business by an employer which is not Danish, you are liable to pay tax according to the rules on international hiring-out of labour.

Hired out to a Danish business

Tax liability in Denmark

Tax liability is the liability that rests with a person or a business to pay tax on income. We distinguish between full and limited tax liability to Denmark. 

Tax liability

Use of company car

Special rules apply if you bring your own vehicle to Denmark, or your employer provides you with a car for private use.

Company car
Non-Danish vehicles

Tax when working in Denmark

In this guide you can read about how you pay the right taxes and how you are given the right tax deduction, while you are working in Denmark.

Your guide to working in Denmark

Webservices for foreigners

E-tax (in Danish 'TastSelv') is The Danish Tax Agency's online self-service system.

In E-tax you can change your preliminary income assessment and tax assessment notice and file your tax returns.

You will also find the tax information that The Danish Tax Agency holds about you, and which is used to calculate your tax.

This is information that The Danish Tax Agency has received from your employer and bank.

Log in to E-tax (In Danish - requires MitID)

Any questions

Contact The Danish Tax Agency

Telephone hours:

Monday 9 - 17
Tuesday to Thursday 9 - 16
Friday 9 - 14

+45 72 22 27 80 (English)

Taxation in Denmark - skat.dk