How does the Danish Tax system work?

Foreigners living and working in Denmark are in most cases liable to pay Danish taxes. But how does the Danish taxation system work and what should you keep in mind when coming to Denmark to work? Tax Partner at Deloitte Jesper Demming offers an overview of the system in general and the special schemes and rules for foreign nationals.

Looking for more information on a specific issue? The video is divided into sections, so you can skip directly to the part that is relevant to you.

The Danish Tax System (0:18)

A general introduction to the video and the Danish tax system. Find out when you are subject to full Danish tax liability and what this means.

Taxation of Employment Income, Expat Scheme (3:48)

If you are an expat covered by Danish income liability, you may qualify for the expat scheme. Under the expat scheme, expats are subjected to a significantly lower taxation rate. Find out how you qualify for the expat scheme, which rules are in place, and how to apply.

Taxation of Employment Income, The Normal Tax System (8:21)

If you do not qualify for the expat scheme, you are part of the normal tax system. Learn about the tax rates based on annual salary, tax deductions and how to apply for a CPR- number and preliminary tax card.

Taxation of Unearned Income (10:54)

When entering the Danish taxation system, your existing assets and unearned income, such as shares and real estate located abroad, needs to be taken into consideration. Learn about Danish property value taxes, taxation of equity income, the taxation of funds, and how foreign interest schemes are treated.  

Social Security (17:40)

Learn about the rules for coverage of both EU and non-EU foreigners by Danish social security, including the right to medical assistance for yourself and your family, the yellow healthcare card, and getting an assigned GP.