The annual settlement deadline in Denmark expires on 1 May 2020. Until 1 July 2020, you may submit settlements adjustments for 2019.
What documents are required to settle tax from employment in Denmark?
- Oplysningseddel – A document from your employer
- Your annual settlement with SKAT (Årsopgørelse 2019) – the tax office – and other documents received from SKAT (e.g. pre-settlement Forskudsopgørelde 2019)
- Monthly payslips (documents obtained upon payment) for 2019. This document often includes additional deductions which may affect settlement and which are not indicated on the annual settlement.
- TastSelv-kode (SKAT portal code or password), or NemID codes
In the absence of TastSelv-kode or NemID codes, or if you’ve forgotten your password, a single TastSelve-kode must be obtained. We can help you obtain such a code.
- Brief information about your stay in Denmark, including:
- the number of days of stay;
- the person paying the costs of travel between Poland and Denmark, and any commuting from your place of residence in Denmark to your workplace (if more than 24 km a day).
If these costs are paid by the employee, please indicate the number of kilometres in each direction, and provide us with a copy of any documents related to transport (plane tickets, ferry tickets, receipts for petrol, etc.) or prepare a statement of travel according to dates, number of kilometers and names of the place of departure and the place of destination (i.e. a mileage logbook);
- the person paying the costs of accommodation;
If the costs are paid by the employee, please also state the amount and provide documents confirming payment (e.g. lease agreement, bank transfers, deductions from wages/salary, etc.).
- any meal service or allowance paid by the employer (please specify the number of daily meals).
You will also be required to provide your valid phone number and e-mail address.
Basic tax credits available to foreign workers working in Denmark:
- credit for commuting to work (including travel between Poland and Denmark)
- tax relief for accommodation costs is (DKK 219 per day) and meals (DKK 509 per day) – the deduction limit in 2019, is DKK 28,000 per year,
- base credit – the tax-free amount, calculated on a pro rata basis for those working less than 12 months per year in Denmark. Income from a few months may also be converted into a full year, taking into account the full tax-free amount;
- credit for contributions to trade unions (up to the limit of DKK 6,000 per year).