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International Introduction
Tax Issues for Foreigners at Aarhus University
Autumn 2015
SKAT, Virksomhedsvejledning
International Introduction
Programme - topics
 Tax liability
 Ordinary tax system
 Important dates during the tax year
 Preliminary income assessment
 Tax on the internet - www.skat.dk
 Annual tax assessment notice
 Income tax return
 Underpaid/overpaid tax
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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.
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Your tax status in Denmark
 If you have been working at Aarhus University 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.
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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.
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Important dates during the tax year
Submit information
regarding your
preliminary income
assessment tax
card for the next
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.
Tax during
the year
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Submitting
the tax
return for
ordinary
taxation –
no later
than 1 May.
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International Introduction
International Citizen Service
 International Citizen Service West
Nordhavnsgade 4-6
8000 Aarhus C
New address from 1 January 2016: Arosgården, Åboulevarden, 8000 Aarhus C
 Phone: +45 72 22 33 75
Mail: [email protected]
 Opening hours: Thursdays 1 pm – 5 pm and Fridays 9 am – 1 pm.
 Get off to a good start in Denmark – all the service you need in one
place!
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Paying tax in Denmark – preliminarily
 When arriving in Denmark – please contact
1.
Citizen Service (Borgerservice) in order to get a CPR-nummer (civil registration no.).
2.
SKAT to get a preliminary tax assessment, phone: +45 72 22 28 92 or +45 72 22 28 28.
 Whenever you submit corrections to SKAT during the year about your
current income you will receive a new preliminary tax assessment . In
November you will automatically get a preliminary assessment for next
year.

Check it! You must do this yourself.

Please inform SKAT of your global (foreign + Danish) income, i.e. interest from bank
accounts, every year.

You can submit the information via E-tax (SKAT’s self-service facility – TastSelv) at
www.skat.dk
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Advantages of using TastSelv
 If you have any changes to your tax assessment notice, you can use
TastSelv at skat.dk.
 There you can
• view your new tax assessment notice right away – and print it if you
like
• click on the text for each box to see detailed information about your
income, deductions etc.
• print any of your tax assessment notices from the tax folder. The
version you print yourself is identical to the one SKAT sends you and
is valid in exactly the same way.
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In the tax folder you will find:
 Your preliminary income assessment and tax assessment notice in html
format (or in pdf, if chosen). The latest tax assessment will always be
the "current“, but you can also view the previous one as well as other
records.
 Information reported to SKAT by your employers, banks, pension funds,
etc.
 Current salary and E-tax card; you can see information about your
payslips and which employer uses your tax card.
 A "log" which is a summary of the entries you or SKAT have made in Etax.
 Information about your property.
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TastSelv (E-tax) on the internet
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Forskudsopgørelse – Preliminary income assessment – tax card
1 Your salary after deduction of labour
market contributions (AM-bidrag)
2 Total provisional tax calculated for
the year
2
5
4
1
3 Total preliminary labour market
contributions calculated at the rate of
8%
4 The tax per cent that will be deducted
from your salary
5 Your monthly tax-free amount.
3
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Income from abroad – form no. 04.012 EN
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 submit form
no. 04.012 EN - The tax return for foreign income.
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Property abroad – form no. 04.053 EN
You also have to submit the form 04.053 EN if you own a property
abroad
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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. and taxes paid on income from the previous year and
information from your employer, banks etc.
 You can view your tax assessment notice for 2014 in your tax folder via
E-tax (TastSelv) at www.skat.dk.
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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)!
 The self-service site at www.skat.dk opens in March.
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Tax return for the tax assessment
 If you have had :
• income from your own business (are self-employed)
• foreign income from employment or securities abroad
• income from rental property
- then you have to submit an income tax return for the year via Etax.
 You can download a tax return for foreign income on www.skat.dk,
Form no. 04.012.
 Please note there are different forms – depending on whether you
have had foreign income or not.
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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 2.9 %.
 After 1 July you must pay an interest of 4.9 %.
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Day-to-day interest (underpaid tax)
Example of calculation of interest (before 1 July 2015):
Thomas Jensen has paid too little tax: DKK15,000. He chooses to pay the
tax on 31 March.
He must pay interest for 91 days (from 1 January to 1 April) as follows:
DKK 15,000 x 2.9 % x 91 days
= DKK
108.45 (DKK 108)
365 days
Total payment
DKK 15,108
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Underpaid tax
 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: DK94 3000 0007540531
SWIFT/BIC code: DABADKKK
• You must write your Danish civil registration number (CPR) and
which year the payment concerns.
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Overpaid tax (to NemKonto)
 If you have paid too much tax, you will automatically have a tax refund
transferred to you from SKAT.
 You will get a tax-free interest of 0.5 % of the amount.
 The tax refund will be paid to your NemKonto in April.
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Overpaid tax (to foreign banks)
 If your tax assessment notice states that you have paid too much tax,
and if you do not have a Danish NemKonto, please inform SKAT of your
IBAN number and SWIFT/BIC code as well as your Danish civil
registration number (CPR-nummer) by e-mail.
 Please note that it may take up to 90 days before the tax refund is
credited your foreign account.
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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. But
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!
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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 taxfree travel allowance or not.
Your question must be specific and relate to your own situation – you can
not ask about general or political issues.
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Leaving Denmark
Please remember to
• inform SKAT about your residence and other relevant information about
your stay abroad when leaving Denmark
• fill in form no. 04.029 E and send it to SKAT. If you are moving abroad
(including to Greenland or the Faroe Islands), your tax liability has to be
determined.
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Any questions?
Thank you for your attention!
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