Unlimited tax liability
People who are subject to full tax liability are:
- People who are resident in Denmark;
- People who stay in Denmark for a minimum period of six (6) consecutive months;
- People who are Danish citizens serving on board Danish vessels; or
- People who are expatriated by the Danish State, a region or a municipality to work outside Denmark.
If unlimited tax liability ceases in connection with a move to another country, limited tax liability may apply. More information can be found under ”Limited tax liability”
Resident in Denmark
When you are fully tax liable to Denmark, you must declare all income and deductions, regardless of whether they come from Denmark or abroad. You fill in the tax return digitally at Skat.dk/tastselv. The tax return contains a section for the foreign relations.
If all your income is from Denmark, you receive a Tax assessment notice instead of a tax return.
The general rule is that earned income is taxed in the country of work.
However, special rules apply to seamen, crew on international flights, people involved in the operation of the Øresund Link (Øresundsforbindelsen) and to public sector employees. If you belong to any of the above groups, you should contact Danish Tax Agency to establish what to do.
Stay of minimum duration of 6 months
To incur tax liability in Denmark, you must stay in the country for a minimum period of six (6) consecutive months. Included in the six-month period are short-term stays outside Denmark, for example in connection with holidays etc.
Danish citizens who - without being domiciled or resident in Denmark - stay permanently on board Danish vessels are subject to full tax liability in Denmark.
Expatriated by the Danish State, region or municipality
People who are expatriated by the Danish State, a region or municipality to work outside Denmark remain fully tax liable in Denmark.