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Last modified: 20.07.2018

Before arrival

Prepare for taxation

The Danish society is a welfare society and is based on the concept of citizens having equal access to different services paid for by taxes. This includes services such as health care, childcare and education. Taxes in Denmark are administered by the Danish tax authorities, SKAT.

The tax rates in Denmark are generally known to be high, but it is less known that social security is financed by taxes. Furthermore, everyone has access to the same public services regardless of income and employment. As a rule of thumb, if you live in Denmark, you are fully tax liable in Denmark. Your global income shall therefore be declared and taxed in Denmark.

Before you relocate, you should consider your tax situation in Denmark. Your tax liability depends on a number of circumstances such as your position at Aalborg University, how long you will stay in Denmark, whether you will be employed or not and whether you will be a resident in Denmark or not.

You can read more about taxation and how to contact the Danish tax authorities SKAT under During your stay - Taxation. Or you can click below for 'Your (tax) guide to working in Denmark'.



 

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    External tax assistance

    Aalborg University (AAU) has an agreement with Deloitte, an external accountancy firm, regarding tax assistance for international staff members.


    According to the agreement between AAU and Deloitte, Deloitte offers several services to employees at AAU at fixed rates. A description of the services can be found here. If any additional services are needed, Deloitte will be happy to calculate a fixed price or assist according to time spent at an hourly rate at 2,100 DKK plus VAT.


    The fee for tax assistance must be paid by the employee directly to Deloitte, unless it has been agreed between AAU and the employee that a specific service will be paid by AAU.


    If services are not agreed with AAU, you are welcome to contact Deloitte. An agreement with you and Deloitte is hereafter made.


    If you have any questions, please do not hesitate to contact us.

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    Tax registration - tax card

    International staff members must pay income tax in Denmark on the salary earned in Denmark.

    In Denmark, the tax system is progressive which means that the more money you earn, the higher percentage you pay in direct tax.

    When coming to Denmark to work, you need a personal tax number and a tax card. The tax card is issued by the Danish tax authorities, called SKAT. If you are here for less than three months, you can find more information under Stays under 90 days

    The tax card ensures that you get the tax allowances and reliefs you are entitled to before AAU withholds tax from your income. If you do not apply for a tax card as soon as you start your employment, AAU will deduct 55% tax from your salary.

    The tax card is electronic and gives AAU access to your tax information. 

    You can apply for the tax card online at SKAT’s webpage. Or you can go to the local International Citizen Service Centre to obtain your tax card.

     

    What you need to bring:

    Remember to bring with you or enclose the following documents when registering online for the tax card: 

    • ID with photo, such as a passport or national ID Card
    • Marriage certificate if you are married (family certificate if you are a Swedish citizen)
    • Work permit if you are a citizen from outside the EU, Iceland, Liechtenstein, Switzerland or Norway 
    • Employment contract (signed by your employer)
    • Fill inn Form 04.063

    If you have previously worked in Denmark, you will already have a civil registration number or a personal tax number.

    When you have completed the form (04.063) and attached or enclosed the documents required, you will receive a preliminary income assessment (forskudsopgørelse) within two weeks.

    You can see your tax card information on the first page of your preliminary income assessment (forskudsopgørelse). The tax card contains information about your withholding rate, deductions and allowances.

    If you have any questions or would like to book a personal appointment, please call SKAT on +45 72 22 18 18.

    Opening hours are Monday 9 am – 5 pm, Tuesday to Thursday 9 am – 4 pm and Friday 9 am – 2 pm.

     

    IF YOU ARE ELIGIBLE FOR THE RESEARCHER TAXATION SCHEME

    If you are eligible for the researcher taxation scheme and wish to apply for this, please contact the International Staff Unit.

    Please note that the researcher taxation scheme is applied for through the university and that it does not require that you register for a tax card.

    Find out more about the researcher taxation scheme below.

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    Researcher taxation scheme

    When you are employed at Aalborg University as a foreign researcher or a key employee you may under certain conditions be eligible for the special tax scheme for foreign researchers or key employees.

    On this scheme, you will only pay a gross income tax of 27 percent (excl. the job market contribution) for up to 84 months (7 years) instead of the standard income tax.  You can read more about the researcher tax scheme under During your stay - Taxation

    Please note that PhD students are not eligible to apply for the researcher taxation scheme. 

    Please contact International Staff Unit, if you have any questions related to the researcher taxation scheme.