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Taxation

The welfare system in Denmark is mostly financed via taxes.
Foreign employees are usually covered by social security in Denmark, and when you live and work in Denmark you must therefore pay taxes to the Danish State. These taxes contributes to the Danish welfare system which includes health care, child care and education.

Here you can find more information about the Danish tax system.

 

When you start working in Denmark, you also become tax liable in Denmark. Therefore, you need to apply for a tax card. This can either be done online or by visiting one of the International Citizen Service Centers.

You can apply for a tax card as soon as you have your CPR number.

The special tax scheme for researchers gives you the possibility to be taxed 27 % (plus 8% labor market contribution) of your income, which is lower than the standard Danish tax rate.

To qualify for the scheme, you:

  • must be employed on postdoc level or above
  • must be recruited abroad
  • cannot have been tax liable to in Denmark within the last 10 years

You can be taxed by the special tax scheme for researchers for a period of up to 84 months.

You can read more about the researcher taxation at the Danish Tax Agency's website here.

If you meet the criteria for applying for the special tax scheme for researchers and wish to apply, the application must be completed and submitted by International Staff Office. 

The application can be submitted when you have registered in Denmark and received your CPR number. 

When the application has been submitted, the salary office will set your effective tax rate to 32,84 % (8 % in labor market contribution and 27 % in taxes) even though the application has not yet been processed by the Danish Tax Agency.

Please be aware, that if you apply for the researchers tax scheme, you do not need a tax card.

Please contact iso@sdu.dk for more information or if you want to apply for the scheme.

Social security contributions consist of an 8% labour market contribution paid on wages and benefits.

When you get employed at the University of Southern Denmark while maintaining your place of residence in another country, you are considered to be a cross-border commuter.

This means that special rules apply to you and there are some practical issues you need to settle before starting your employment, e.g. social security, taxation, etc.
The rules applying to your situation also differ depending on your nationality.

Please find our guidelines to commuters from Germany and Sweden in the menu or contact us for more information.

 

Need help?

Contact International Staff Office

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Last Updated 04.05.2022