1. International Introduction
Tax for foreigners
Spring 2016

2. Programme Tax liability Public spending
Important dates during the tax year
Tax on the internet – skat.dk
Tax assessment notice
Income tax return
Underpaid/overpaid tax
Leaving Denmark
Binding ruling
Contact

3. Who pays tax in Denmark?
Any person living in Denmark must pay tax in Denmark  full tax liability
Any person working – but not living – in Denmark, must pay some tax (on wages, salary etc.)  limited tax liability.
1 Tax at Source Act Section 1 in Danish KSL § 1. All persons living in Denmark is liable to pay Tax in Denmark.
For practical reasons – only persons above 15 years of age automatically receives an income tax forms.
Tax is paid on salary, grants for students, pensions, unemployment benefits from unions, running your own business and working in another country, if you keep a residence in Denmark.
2 Tax at Source Act Section 2 in Danish KSL § 2.
All persons working in Denmark is liable to pay tax in Denmark on the income from working in Denmark.
If you later receives a pension from Denmark – you will again become liable to pay tax in Denmark.

4. Your tax status in Denmark
If you live or you have been in Denmark for more than six months, you will be subject to full tax liability
You will be taxed on your global income
A tax agreement to avoid double taxation between Denmark and your home country may regulate the tax to be paid.
1. When you work at AU the tax authorities expect you to stay in Denmark for more than 6 months
Therefore you are regarded ”a fully taxable person” according to section 1 in the Tax at Source Act in Denmark.
2. This means that the Danish tax authorities wants information on all your income – regardless of which country it comes from.
3. Your home country will not always be according to your citizenship – if you have stayed in another country for some years you can be regarded a resident/domiciled in that country for tax purpose – and that has influence on your tax in Denmark.

5. Public spending

6. Paying tax in Denmark - tax assessment
The Danish tax year runs from 1 January to 31 December
In March you will receive a tax assessment notice for the previous year
The tax assessment notice contains information about your income and deductions etc.; taxes paid on income from the previous year and information from your employer, banks etc.
You can view your tax assessment notice for 2015 in your tax folder via E-tax (TastSelv) at skat.dk.

7. Important dates during the tax year
Submit information regarding your preliminary income assessment tax card for the next year.
No matter how you are taxed you have to submit your information – either online or on paper. If you do it on paper you can not expect to have your income tax assessment notice before august/september
From the middle of March until May 1. you can submit information to your Tax return. The sooner you submit, the sooner you get the income tax assessment notice.
If you have foreign income or your own company you have until July 1. to submit the Tax return.
In November the information to the Tax card is submitting to the system so that the preliminary income tax assessment is ready for use at January 1 – you can change it any time your incomes or deductions changes.
Submitting the tax return for ordinary taxation – no later than 1 May.
Tax during the year
Submitting the tax return only for those of you who have foreign income or income from your own company. No later than 1 July.

8. Paying tax in Denmark
As an ordinary taxpayer in Denmark you have to inform SKAT of your foreign income or foreign property every year
Danish income like salary, interest, etc. is automatically put on your tax assessment notice
You can apply for tax deductions like any other Danish taxpayer.
You have to check it both on the preliminary tax assessment an on the income tax return notice.

9. Paying tax in Denmark
Preliminary tax assessment In November you will automatically get a preliminary assessment for next year:
Check it
If you have changes to the expected incomes and deductions (foreign + Danish): Inform SKAT
Submit the information via E-tax (SKAT’s self-service facility – TastSelv) at skat.dk.
You will receive new preliminary tax assessments if you submit corrections to SKAT about your current income – see it in your E-tax.
Tax assessment notice
In March most of us will automatically get an annual income tax notice for the previous year:
Check it – if OK: Don’t do anything
If not OK: Inform SKAT of incomes from abroad and deductions not already registered – submit the information via E-tax
You will receive new tax assessment notice – see it in your E-tax.

10. Information in English on skat.dk
Under these headlines you can find a lot of Web-texts about different subjects – this is just an example.

11. Information in English on skat.dk

12. Information in English on skat.dk
- and at the bottom of skat.dk/english:

13. Guides in English
(P.130):
You can read this example in both English and German

14. Guides in English (P.116/P.108) – Examples of annual tax assessment notice (P116) (P108)
Also these examples of an annual income tax notices you can read in English and German.

15. In the E-tax folder you will find:
Your preliminary income assessment and tax assessment notice. The actual tax assessment will always be the "current“ but you can also view the previous ones
Information reported to SKAT by your employers, banks, pension funds, etc. (Skatteoplysninger)
Current salary and E-tax card; you can see information about your payslips and which employer uses your tax card (Indkomstoplysninger)
A "log" which is a summary of the entries you or SKAT have made in E-tax (Profil  Oversigt over hændelser)
Information about your DK property (Skatteoplysninger  Ejendomsoplysninger)

16. Advantages of using TastSelv
If you have any changes to your preliminary income tax assessment or your tax assessment notice, you can use TastSelv at skat.dk.
Here you can:
View your new tax assessment notice right away
Click on the text for each box to see detailed information about your income, deductions etc.
Register your address etc. and get information from SKAT

17. Tax assessment notice
You will probably receive a tax assessment notice from SKAT automatically
CHECK IT – You are obliged to do so!
If it is incorrect, please submit the right information to SKAT
Some corrections cannot be made by yourself (locked fields)! You have to contact your employer, bank etc. and ask them to send a correction to SKAT
The self-service site at skat.dk opened 14 March, 2016.

18. TastSelv (E-tax) on the internet
Open skat.dk – choose English and log on

19. TastSelv (E-tax) on the internet

20. TastSelv (E-tax) on the internet

21. Annual tax assessment

22. Deduction for transportation
Log on TastSelv
Choose ”Ret årsopgørelsen”
Click on ”Befordring (kørselsfradrag)” (If the calculation is OK; click on ”Gå tilbage til årsopgørelsen” - or
Click ”Ret” (Change)
Fill in the boxes
Click ”Overfør beløb” (Transmit)
Click ”Godkend” (Confirm)
Click ”Fortsæt” (Continue)
You can see your new Annual Income Tax Assessment notice

23. Income from abroad
If you have any income from abroad while staying in Denmark, and you are subject to full tax liability in Denmark, you also have to inform SKAT
Log on and choose:
Scroll down to “Egen virksomhed eller udlandsforhold” (own company or income from abroad) Click “Fortsæt” (continue) Click “OK” Scroll down and click on the blue arrow

24. Income and/or property from abroad
Fill out the boxes, click “Godkend” (Confirm) Click “Retur”; Click “Godkend”
Click “Fortsæt” (Continue) You can now see your new annual tax assessment

25. Underpaid tax Pay the rest of your tax in time and save money!
Until 1 July you must pay a day-to-day interest of 2.2 % p.a.
After 1 July you must pay an interest of 4.2 % of the amount.

26. Day-to-day interest (underpaid tax)
Example of calculation of interest (before 1 July 2016): Thomas Jensen has paid too little tax: DKK 15,000. He chooses to pay the tax on 30 March. He must pay interest for 91 days (from 1 January to 30 March) as follows: Underpaid tax DKK 15,000 Day-to-day interest DKK 15,000 x 2.2 % x 91 days = DKK days Total payment DKK 15,082 Total payment after 1 July 15,000 x 4.2 % = DKK 15,630

27. Pay Outstanding tax – using Dankort
Click on ”Betal nu” (Pay now)
Click on ”Betal restskat for 2015”
Type the amount and click on ”Beregn rente” (calculate day-to-day interest)
Click on ”Betal med Dankort”
Type the numbers from the card and pay
In a few days you can see your receipt in your e-tax folder (Betaling)

28. Pay Outstanding tax from a foreign bank account
If your tax assessment notice shows that you have paid too little tax and you wish to pay the rest from a foreign bank account, you need an IBAN number (International Bank Account Number) and a SWIFT/BIC code in order to pay SKAT:
IBAN number: DK SWIFT/BIC code: DABADKKK
Remember to type your Danish civil registration number (cpr number) and which year the payment concerns.

29. Overpaid tax (to NemKonto)
If you have paid too much tax, you will automatically have a tax refund transferred to you from SKAT to your NemKonto
You will get a tax-free interest of 0.5 % of the amount
The tax refund will be paid to your NemKonto in April.

30. Overpaid tax (to foreign banks)
If your tax assessment notice states that you have paid too much tax, the amount will be transferred to your NemKonto – if you do not have one, you can:
Register a foreign NemKonto – nemkonto.dk  Deutsch/English – you will receive your overpaid tax in approximately 2 weeks after your registration (earliest medio April) or
Please inform SKAT of your IBAN number and SWIFT/BIC code as well as your Danish civil registration number (cpr number) by
Please note that it may take up to 90 days before the tax refund is credited your foreign account.
SKAT would never ask you in an to enter your credit card details. If you are asked to do so in an which seems to be from SKAT, then it is a fake . We urge you to delete the without clicking any links in it.

31. Leaving Denmark Please remember:
Inform SKAT about your residence and other relevant information about your stay abroad when leaving Denmark
Fill in form no EN and send it to SKAT and register at Borgerservice. If you are moving abroad (including to Greenland or the Faroe Islands), SKAT will consider your tax liability.

32. Overpaid tax (if you have left Denmark)
SKAT calculates your tax and makes a tax assessment notice for you on the basis of the information SKAT has received about your income
Very often SKAT does not have the information about the date you left Denmark, and therefore the tax calculation is carried out on the assumption that you are tax liable for the entire year
In many cases this assessment is incorrect, and that is why SKAT retains any overpaid tax until we know for sure that your stay has ended
So please let us know exactly when you leave Denmark for good!
register by Borgerservice and
send form EN by to SKAT.

33. Binding ruling
For a fee of DKK 400 it is possible to obtain a legally binding ruling from SKAT on questions about taxation in Denmark. For example, you can ask SKAT whether you as an employee can get tax-free travel allowance or not. Your question must be specific and relate to your own situation – you can not ask about general or political issues.

34. Contact SKAT If you cannot find the answer at skat.dk – contact SKAT:
Income from or property abroad Phone Income/deductions from Denmark Phone (See opening hours on skat.dkEnglishContact)
via E-tax (TastSelv)
If you cannot find the answer you need at skat.dk, and if we cannot help you over the phone, we will set up a personal appointment for you with one of our staff.

35. Thank you for your attention!
Questions?
HUSK – der er yderligere et dias 
Thank you for your attention!

36. Evaluation scheme
Please help us – fill in the evaluation scheme before you leave the meeting. By answering our questions you help us optimize these meetings.
Please leave the scheme on the table