You live and work abroad

When you live and work abroad, you may be liable to tax in Denmark in certain cases

When you live and work abroad, you may still be liable for tax in Denmark in certain cases. If you have not moved to Denmark with a migration certificate from SKAT, you will still be registered as a full taxable person to Denmark. You will thereby be taxed on the global income principle on your foreign income.

There may also be a situation where you cannot avoid full tax liability to Denmark because you have a residence at your disposal. If you still want to move out, SKAT requires that you either terminate your rental property or sell your owner-occupied home. If you rent out your home, the rental must be irrevocable on your part for at least 3 years, so that you have no more control over your home for tax purposes. If you meet these conditions, your full tax liability to Denmark may cease.

However, you will still be subject to limited tax liability on certain income from Denmark. These incomes can be, for example:

• Board fees from Danish company
• Income from rental property in Denmark
• SU and pensions from Denmark
• Danish company with permanent establishment in this country. As a rule, you are liable to tax on any profits in Denmark.

Refugee tax

If you have assets in Denmark — for example shares with a value of more than DKK 100,000, you can choose whether you want to pay exit tax, also known as exit taxation, or apply to be part of a forbearance scheme. The forbearance scheme allows you to defer the payment of your refugee tax or if you plan to return to Denmark after completing your stay abroad.

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If you wish to be contacted by SkatteInform Statsautoriseret Revisionpartnerselskap, CVR no. 35394206, please use our contact form below. Your personal data will be processed in accordance with the General Data Protection Regulation. You will be contacted in order to respond to your enquiry as best as possible.

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Disclaimer

‍The above information is for guidance purposes only, and we accept no responsibility for decisions made based on this information without prior individual advice. We accept no responsibility for errors or omissions.

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