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Welcome! We appreciate your interest in Denmark
Welcome to Denmark
We are pleased that you have chosen security, registration, bank account, tax
to settle in Denmark. Denmark has a + many more questions. The purpose
lot to offer - a good work-life balance, of this welcome brochure is to answer
excellent working conditions based some of these questions and to help
on teamwork and consensus in a flat you get started on your new life in
management structure, free welfare. Denmark. If you have questions - don’t
People living in Denmark are said to be hesitate to contact us. We are there to
the happiest people in the world. help you.
Moving to a new country is automati- Once again, Welcome - we hope you will
cally associated with surprises - both enjoy living in Denmark.
good and bad. Many questions arise
- do I need a work permit, how does my
partner find a job, what about social Workindenmark
Welcome – We appreciate your interest in Denmark
Published by the Danish Agency for Labour Retention and International Recruitment, December 2014
Editor: Kirstine Lindved, Translation: The Big Word, Graphic design: Karen Krarup
Photos: Tomas Bertelsen, Thomas Søndergaard, Karen Krarup, Scanpix, Colourbox etc.
Print: PrinfoTrekroner A/S.
2
Denmark
Welcome to Denmark................................................................. 2
Denmark – Country and People.............................................. 4
Facts about Denmark................................................................ 6
First steps in Denmark
Check List – Moving to Denmark............................................ 7
If you work in Denmark for less than 3 months................... 9
Cross-border Workers............................................................. 11
If you work in Denmark for more than 3 months................ 13
What to bring............................................................................. 14
Working Conditions in Denmark............................................ 18
Tax............................................................................................... 20 Working in Denmark
Payslip........................................................................................ 24
Banks and Bank Account........................................................ 25
NemID / E-boks / Digital Post............................................... 26
Recognition of Foreign Qualifications................................. 27
Criminal background Certificate........................................... 27
Learning the Danish Language............................................. 28
Life-long Learning................................................................... 28 Life in Denmark
Social Security and Sickness Benefits............................... 29
Unemployment Insurance....................................................... 30
Unions......................................................................................... 30
Pensions...................................................................................... 31
Maternity Leave....................................................................... 32
Children in Denmark................................................................ 32
Child Benefits........................................................................... 36
Living Expenses....................................................................... 37
Private Insurance..................................................................... 39
Housing....................................................................................... 41
Job search in Denmark
Moving........................................................................................ 42
Radio and Television Fees...................................................... 43 Job search ....................................................... 52
Telephone and Internet........................................................... 43 Graduates..........................................................53
Bringing your Private Vehicle to Denmark.......................... 44 If you loose your Job........................................55
Driving License......................................................................... 45 Workindenmark services................................56
Domestic Transportation........................................................ 46
Traffic Regulations.................................................................. 46
Passport..................................................................................... 46
Money......................................................................................... 46 Leaving Denmark
Diplomatic Representations................................................... 47
Legal Assistance....................................................................... 47
Election and Voting Rights...................................................... 47
Public Holidays, Celebrations and Cultural Events........... 48 Check List – What should I do
Local Libraries............................................................................ 51 when I leave Denmark.................................... 58
Important Telephone
Numbers and addresses
Workindenmark – services
to Danish Employers
3
Denmark
Country and people
Denmark is a country with many
islands. The Kingdom of Denmark
encompasses the peninsula of Jutland
and more than 400 islands. No place in
this country is more than 50 kilometres
from the sea coast. These geographic
realities present a real challenge, espe-
cially for engineers. Bridges are part of
the Kingdom’s image, as are contem-
porary design, kilometres of sandy
beaches and successful economic
policies. People in Denmark enjoy a
high standard of living. Probably not
least for this reason, OECD studies
have concluded that Danes are very
contented people.
4
Danes prioritize time with the family
during their leisure time.
The Danish labour market serves as a priority on skills development, and The social behaviour of Danes can
role model for many countries. Liberal most companies in Denmark offer con- best be described by the term “bond-
employment regulations, a broad net of tinued trai-ning for their employees. ing”. One distinguishes in general
social security and a pro-active labour Teamwork is also appreciated highly in between those who build bridges to
market policy are all combined under Denmark. Studies repeatedly show that other people and those, who work to
the watchword of “flexicurity”. As a teamwork leads to better use of the bond with others and intensify existing
result, the labour market in Denmark is knowledge pool and promotes creativ- bonds – family ties, friendship bonds,
described as deregulated. The unem- ity. It is probably for all these reasons etc. Bridge builders establish contact
ployed receive a relatively high level that so many Danes are in full swing at quickly, but “bonders” like the Danes
of unemployment benefits, as well as work. They are motivated and commit- are slow to do so.
comprehensive retraining for new jobs. ted employees.
The employment rate in Denmark is Being a small population, the Danes are
one of the highest in the EU. Getting to know people used to having some kind of shared
and making friends history with almost everyone in the
Informal social interaction Most Danes have a high level of edu- country. When they meet someone for
and democracy cation, and they take interest in their the first time, they will immediately try
Most Danes place a high value on social circles and local communities to find out what common acquaint-
equal rights and democracy. Compared as well as happe-nings around the ances they may have.
with other countries, social interac- country. The Swedes say that these
tion and the tone of voice are informal. informal Danes are unassuming, humo- Homogeneous society
Friends, family and also colleagues are rous, cheerful and jovial folks always – the clan-based society
addressed informally on a first-name likely to say, “Things will work out”, but In many respects, the Danes are a
basis. It is also common to address that they are short-sighted, impulsive, very homogeneous society: incomes
superiors by their first names. The in- individua-listic, undisciplined, anarchic are about the same (net), they dress
formal tone is also valid in educational people with a lack of earnest and little similarly, they all have more or less the
settings, where pupils address their respect for tradition. Danes are also same values, they travel to the same
teachers on a first-name basis. perceived to be relaxed, happy and holiday destinations, celebrate the
easy going. All the same, many foreign- same holidays and above all: almost
Two basic elements of education in ers find it difficult at first to become all of them have the same nationality.
Denmark are discussion and debate, acquainted and make friends with Foreigners are a relatively new phe-
whether in public, in family relations or Danes outside the work place. nomenon in Denmark; compared with
at work. Danish companies place high other countries, there are relatively
demands on their employees, as they The Danish people spend a large part few non-natives in Denmark. Anyone
expect their staff to develop, propose of their free time with their families – whose speech, traditions, attitudes or
and implement ideas themselves. There the spouse, children and other close values are unlike those of the homoge-
is no need to fear making mistakes family members. They generally spend neous “clan-based society” will initially
here, because companies value their birthdays, Christmas, public holidays be perceived by Danes as “different”.
employees highly. They place high and vacations in close family company. Many Danes feel that to be “properly”
5
Facts about Denmark
• Monarchy – Queen Margrethe II
• Representative democracy
• 5,5 mill. inhabitants
• 43.000 km2 - more than 400 islands, 7.300 km. coastline
• Official language – Danish
• Currency: Danish Krone (DKK) 1 Krone = 100 øre 1 € = 7,45 DKK
• 98 municipalities and 5 regions
• 75% of all 16 to 64 years old Danes have a job
• 73% of all women and 78% of all men work
• 72% of all employees are member of an union and
unemployment insurance fund
• 83% of all children continue education after elementary school
• More women than men have an academic education
• 90% of all Danish citizens are member of at least one
association
Danish, a person must above all master Be active and invite people over, Where do Danes “hang out”
the Danish language. rather than waiting for an invitation after work?
from the Da-nish side. Danes want At evening classes, in language
All of this makes it a challenge to get to to get to know people, but they find classes, cooking courses or crea-
know Danes and to find Danish friends. it difficult to take the first step. tive activities
Here are a few tips: Join an association - Denmark is At Open University events (Danish:
a country full of associations and Folkeuniversitet) where they partici-
clubs. On average, each Dane is a pate in lectures and similar
member of no less than five as- At sports clubs, associations, liter-
sociations. ary circles, senior citizens’ clubs,
Learn Danish. Even though you stamp collecting associations,
might find it difficult to begin with, volunteer work etc.
it really pays of. At the fitness studio
Meet other people who are the At the theatre
same situation as you. A number of At the swimming baths,
international clubs arrange social indoor swimming pools, beaches
events where international families
can meet and learn more about Your local library and town hall are
Denmark and Danish culture. good places to find out what associa-
Be open minded. What is normal tions, clubs and events there are in
and accepted in your home country your vicinity - otherwise ask you Dan-
may not apply in Denmark. Even if ish colleagues and friends, you will find,
you find the Danish traditions and that they are very helpful.
ways of behaviour strange don´t
be prejudiced. Remember there are
more similarities than differences
between the culture you are used
to from your home country and the
culture and tradition you meet in
Denmark.
6
First steps in Denmark
Check List – Moving Residence certificates
and work permit in Denmark
EU/EEA citizens who need medical
treatment during travels in the EU,
to Denmark Norway, Iceland, Liechtenstein (EEA), or
What to remember Nordic citizens: You are free to re-
side and work in Denmark without
Switzerland will have to use the blue
European Health Insurance Card.
in the first 30 days residence certificate.
after your arrival in EU/EEA Citizens: Apply for resi- More information in chapter “Register
Denmark? dence certificate at International as a citizen in Denmark”
Citizen Service in Aalborg, Aarhus,
When newly arrived in Denmark there Odense or Copenhagen or at the
are a lot of important issues to be State Administration (Danish: Tax Centre (tax registration)
aware of as foreign citizen. Statsforvaltningen) When you work in Denmark you must
Non-EU Citizens: Apply for a also have a tax card. This is issued to
In the following checklist we have residence and work permit prior to you at either the International Citizen
listed matters of particular importance. start working in Denmark at the im- Service or online via form 04.063EN
The different subjects are discussed in migration service in Denmark or to
more detail in the following chapters. a Danish representation (embassy More information in chapter “Tax”
The check list mainly refers to people or consulate) in your home country
who signed an employment contract
with a Danish company and who will More information in chapter “Register Bank
have residency in Denmark. as a citizen in Denmark” Open a bank account – preferably an
“Easy account” (Danish: Nemkonto).
This is generally a current account, into
In general it is advisable to bring: Social security and which payments from you employer
Passport/national ID card with personal registration number “CPR and from the state are made (e.g. tax
photo number” refunds).
Passport photo Everybody who is planning to stay in
Marriage certificate if you are mar- Denmark for more than 3 months must More information in chapter “Bank”
ried. You must bring the marriage register for at Personal Registration
certificate, even if your partner is Number (CPR number) and a health
not accompanying you. Optional: card. You can apply for a CPR number Unemployment insurance
divorce certificate/death certifi- and a health card at the International Unlike many other countries, unem-
cate (widow(er)). Only certificates Citizen Service in Aalborg, Aarhus, ployment insurance in Denmark is
in English/German/Scandinavian Odense or Copenhagen or at the local voluntary and you are not as a stand-
languages are accepted. municipal Citizen Service Centre ard covered through your employer.
Birth certificate(s) for accompany- (Danish: Borgerservice). At the regis- Thus, you are not automatically insured
ing children under 18 years. Only tration you will choose a doctor. Your against unemployment.
certificates in English/German/ social security card (Danish:
Scandinavian languages are ac- sundhedskort) which include your CPR
cepted. number will be send to you by post.
The blue European health card
Medical card
Driving license
Educational certificates
Vehile papers if you bring vehilces
Work- and residence permit from
the Danish immigration authorities
(non-EU/EEA citizens only)
7
Media licenses
You are legally obligated to register
with “DR Licens” if you have a televi-
sion, computer, smart phone or other
devices with internet access if you
are more that 18 years old. You must
Digital post register within 14 days of procurement,
Digital Post is your online mailbox for whether you own, lease or borrow your
post from public authorities. (tax, pen- applicances.
sion etc.)
More information in chapter
More information in chapter “Digital “Radio and television fees”
Post”
Further information
Danish Language and advice:
According to the Danish Educational In the International Citizen Service in
Act, all newcomers in Denmark are en- Aalborg, Aarhus, Odense and Copen-
titeled to free of charge Danish lessons hagen you will receive free of charge
when you have a CPR number. advice concerning residence permit,
social security, tax, recognition of
More information in chapter “Learning qualification, insurance and many other
Insurance the Danish language” questions that may arise when moving
Check you insurances from your home to Denmark
country. Some of the most important
insurances in Denmark are: Vehicle More information in chapter “Register
If you bring your vehicle with you as a citizen in Denmark – International
Personal liability insurance (Danish: from your home country, the vehicle Citizen Service”
Ansvarsforsikring) may have to be re-registered with
Household insurance Danish number plates or you must have Important notice: Please remember to
(Danish: Indboforsikring) obtained exemption. put your name on your front door/mail
Accident insurance box.
(Danish: Ulykkesforsikring) More information in chapter “Bringing
Unemployment insurance (Dan- your private vehicle to Denmark”
ish: Arbejdsløshedsforsikring). More
information in chapter “Unemploy-
ment insurance” Driver’s license
Life insurance (Danish: Driver’s licenses issued within the EU is
Livsforsikring) valid in Denmark
Legal protection insurance (Danish:
Retshjælpsforsikring) Driver’s license issued in a non-EU
Car insurance (Danish: country may be valid in Denmark
Bilforsikring) - optional
Dog insurance (Danish: More information in chapter “Driving
Hundeforsikring) – optional license”
More information in chapter
“Private insurance”
8
If you work in When you work in Denmark, you must
pay income taxes in Denmark – you will
You are not entitled to be enrolled in
the Danish health insurance system
Denmark less need a tax card. You can apply for the if you stay in Denmark for less than 3
than 3 months tax card and a personal tax number by months. Make sure you are covered
completing form 04.063 either with an insurance from your
If you work in Denmark for less than 3 (www.skat.dk > English flag > home country or insure yourself with a
months you should consider your: Individuals > Coming to Denmark). private in insurance in Denmark.
1. Work- and residence permit If you have completed the form in When you work in Denmark, you must
2. Tax full and attached or enclosed the pay income taxes in Denmark – you will
3. Social security documents required, you will receive a need a tax card. You can apply for the
4. Bank account, insurance etc. preliminary income assesment (Danish: tax card and a personal tax number by
forskudsopgørelse) within 2 weeks. completing form 04.063 (www.skat.dk
At the top of your preliminary income > English flag > Individuals > Coming to
Nordic Citizens assesment, you will see your personal Denmark). If you have completed the
As a Nordic citizen from Finland, tax number. Your personal tax number form in full and attached or enclosed
Iceland, Norway or Sweden you may works like a Danish personal identifi- the documents required you will re-
freely enter Denmark to reside or work. cation number (CPR number) Your em- ceive a preliminary income assesment
You do not need to have a residence ployer will withhold your tax from your (Danish: forskudsopgørelse) within 2
permit. salary and pay it directly to the tax weeks. At the top of your preliminary
authorities. income assesment, you will see your
You are not entitled to be enrolled in personal tax number. Your personal tax
the Danish health insurance system EU Citizens number works like a Danish personal
if you stay in Denmark for less than 3 As EU Citizen you may freely enter identification number (CPR number).
months. Make sure you are covered Denmark to work. If you work in Den- Your employer will withhold your tax
either with an insurance from your mark less than 3 months you do not from your salary and pay it directly to
home country or insure yourself with a need a residence permit. The only thing the tax authorities.
private in insurance in Denmark. you have to do is to register at the tax
authorities (Danish: SKAT).
You must have a tax card,
even by short term work.
9
Non-EU citizens
As a Non-EU citizen you need a work-
and residence permit before you start
working. You must submit your applica-
tion for work and residence permit to
the immigration authorities in Denmark
or to a Danish representation (embassy
or consulate) in your home country.
As a general rule a residence and work
permit will be issued on the basis of
professional or labour market con-
siderations. However, a number of
schemes e.g. the Working Holiday
Programme have been designed in
order to make it easier for short term
employees to get a residence and work
permit in Denmark.
Further information at
www.newtodenmark.dk
A job in Denmark will give you access to free of charge medical help
You are not entitled to be enrolled in
the Danish health insurance system
if you stay in Denmark for less than 3
months. Make sure you are covered Bank, insurance etc. Insurance
either with an insurance from your Your employer will need a bank ac- When you work for a Danish employer
home country or insure yourself with a count in order to be able to pay out you are covered by the employers oc-
private in insurance in Denmark. your salary. As soon as you have your cupational accident insurance held by
personal tax number you must open your employer, but only in the hours
When you work in Denmark, you must a bank account. It is an advantage to you are working. In you spare time you
pay income taxes in Denmark – you will have an Easy Account (Danish: Nem- will have to consider a private house-
need a tax card. You can apply for the konto). This is generally a current ac- hold and liability insurance and an
tax card and a personal tax number by count, into which payments from your accident insurance (more information
completing form 04.063 employer are made. The Nemkonto is in chapter “Private insurance”). You
(www.skat.dk > English flag > also used by the Danish state for e.g. may have insurance from your home
Individuals > Coming to Denmark). tax refunds. country – if not, it is recommended to
insure yourself in Denmark.
If you have completed the form in form Contact the bank you prefer
in full and attached or enclosed the concerning opening of a bank account. Driving license
documents required you will receive a If you are not resident in Denmark you
preliminary income assesment (Danish: can use your driving license from your
forskudsopgørelse) within 2 weeks. home country when driving in Den-
At the top of your preliminary income mark.
assesment, you will see your personal
tax number. Your personal tax number
works like a Danish personal identi-
fication number (CPR number) Your
employer will withhold your tax from
your salary and pay it directly to the
tax authorities.
10Cross-border Step 4. Bank, insurance etc.
Your employer will need a bank account
Workers in order to be able to pay out your sal-
ary. As soon as you have your personal
Workers who maintain their residence tax number you must open a bank
in another country than Denmark and account. It is an advantage to have an
travel to Denmark on a aregular basis Easy Account (Danish: Nemkonto). This
to work are considered as cross-border is generally a current account, into
workers. which payments from your employer
are made. The Nemkonto is also used
If you are considered as a cross-border Step 3. Social security - by the Danish state for e.g. tax re-
worker you should consider your: Citizens Service Centre funds.
(Danish: Borgerservice)
1. Work- and residence permit Contact the bank you prefer concern-
2. Tax As a cross-border worker you have a ing opening of a bank account.
3. Social security right to health insurance scheme ser-
4. Bank account, insurance etc. vices in both your country of residence Insurance
and in Denmark. When you work for a Danish employer
you are covered by the employers oc-
Step 1. Work permit: All of your family members, who do not cupational accident insurance held by
Cross-border workers from Nordic- and have health insurance of their own, are your employer, but only in the hours
EU countries do not need a work permit also insured via the Danish national you are working. In you spare time you
in Denmark. health insurance scheme. However, will covered by your insurances from
family members who live in your home your home country.
Non-EU citizens need a work permit country may only receive medical
before start working. You must submit treatment in their country of residence Driving license
your application for work permit to the and in accordance with that country’s As a cross-border worker you can use
immigration service in Denmark or to laws. your driving license from your home
a Danish representation (embassy or country.
consulate) in your home country. In order to be enrolled you must
register at the Citizens Service Centre Vehicles
Step 2. Tax: as soon as you start working in As a cross-border worker you are al-
Cross-border workers are limited tax Denmark. The Citizens Service Centre lowed to use your foreign registered
payers in Denmark, which means that in the municipality where you work will vehicle to and from work in Denmark.
you in most cases must pay tax of the issue a special health card (Danish: If you return to your home country
income earned in Denmark. You will særligt sundhedskort). You must ask for on a daily basis you don´t have to do
need a tax card. You can apply for the a form E106 (PD S 1). You must bring the anything.
tax card and a personal tax number by form to the health insurance authority If you return to your home country
completing form 04.063 (www.skat.dk in your home country and ask them to once a week it is recommended to ap-
> English flag > Individuals > Coming to sign it. Your family will be covered via ply for permission to drive your foreign
Denmark). If you have completed the E106. The form must then be returned registered vehicle in Denmark – use
form in full and attached or enclosed to the Danish Citizen Service Centre. form 21.059 from www.skat.dk > Eng-
the documents required you will re- You will be given a medical doctor, who lish flag> Individuals > Coming to Den-
ceive a preliminary income assesment you should get in contact with in case mark > Bringing a vehicle with foreign
(Danish: forskudsopgørelse) within 2 of illness or accident. number plates to Denmark. Apply as
weeks. At the top of your preliminary soon as you start working in Denmark.
income assesment, you will see your Required documents: Until you get your permission, you must
personal tax number. Your personal tax Your work contract – incl. your bring the application whenever you
number works like a Danish personal individual Tax number (the 10 digit drive in Denmark. Remember always to
identification number (CPR number) number) keep the permission in your car.
Your employer will withhold your tax Your pay slip
from your salary and pay it directly to If you do not return on a daily or weekly
the tax authorities. basis you must apply for permission to
drive your foreign registered vehicle in
Denmark – use form 21.059 from www.
skat.dk. Apply as soon as you start
working in Denmark. Until you get your
11Get free of charge advice on drivers’
license and other questions that may
arise.
permission, you must bring the applica- On www.oresunddirekt.dk
tion whenever you drive in Denmark (in Danish and Swedish only) you find
Remember always to keep the permis- more information concerning cross-
sion in your car. Please note that if you border workers between Denmark and
stay in Denmark for more that 185 days Sweden
within one year you are considered to
reside in Denmark and you must regis- On www.eures-kompas.eu and www.
ter your vehicle in Denmark. pendlerinfo.org (in Danish and German
only) you find more information con-
Most cross-border workers in Denmark cerning cross-border workers between
are from Sweden and Germany. Denmark and Germany
More information concerning tax:
In English: www.skat.dk > English flag >
Individuals > Coming to Denmark.
12If you work in
Denmark for more
than 3 months
Nordic Citizens Non-EU Citizens
Citizens from Finland, Iceland, Nor- If you are a citizen from a country out-
way and Sweden may enter Denmark side the EU/EEA, it is essential that you
without any restriction to reside, study have been granted a work and resi-
or work. You do not need a residence dence permit before you start working.
permit, but must register your address Applications for work and residence
with the Danish Personal Register permits must typically be submitted to
(Danish: Folkeregister) and must have a a Danish representative office, e.g. an
tax card. With the registration you get embassy or consulate general in the
a personal registration number (CPR applicant’s home country. The applica- International Citizen Service
number) and a health card. tion form and guidelines may be found – www.icitizen.dk
on the Danish immigration service’s International Citizen Service is a na-
EU Citizens website www.newtodenmark.dk. tionwide service for foreign employees
Citizens from an EU/EEA country can After you have obtained a work- and and Danish companies. In the Inter-
take up residence in Denmark if you residence permit, you must register national Citizen Service you find all
are planning to stay in Denmark for your address with the Danish Personal relevant authorities under one roof –
more than 3 months and: Register. With the registration you get the Danish immigration service (work-
1. Have found a job in Denmark or a personal registration number (CPR and residence permit), the Danish Tax
2. Start studying in Denmark or number) and a health card. As soon as and Customs administration – SKAT,
3. Have sufficient ressources to sup- you have your CPR number you must the State Administration (registration
port yourself financially or apply for a tax card. certificate), the local municipal admin-
4. Is a self-employed person or istration (Personal registration number
5. Is a family member to one of the You can register in two ways: Either and health card) and Workindenmark.
above mentioned groups. by using the fast track - International In most cases the foreign employee
Citizen Service in Copenhagen, Aarhus, only need to visit International Citizen
You may enter Denmark and start Aalborg or Odense or by visiting the Service in order to get the paperwork
working in Denmark without a registra- different authorities needed one by done and find answers to possible
tion, but it is recommended that you one. questions.
apply for the EU residence certificate
as soon as you come to Denmark. After
you have obtained an EU residence
certificate you must register your
address with the Danish Personal
Register. With the registration you get
a personal registration number (CPR
number) and a health card. As soon as
you have your CPR number you must
apply for a tax card.
13What to bring when
you register at the
International Citizen
Service
Nordic citizens
You must register for a personal regis-
tration number and a tax card.
EU/EEA citizens
Please bring: You must register for a residence cer-
Passport/ID card tificate, a personal registration number
Nordic CPR number (CPR) and a tax card. Citizens from an
Marriage certificate if you are mar- EU/EEA country can take up residence
ried. You must bring the marriage in Denmark if you are planning to stay
certificate, even if your partner is in Denmark for more than 3 months
not accompanying you. Optional: and:
divorce certificate/death certifi- 1. Have found a job in Denmark or
cate (widow(er)). Only certificates 2. Start studying in Denmark or
in English/German/Scandinavian 3. Have sufficient resources to
languages are accepted. support yourself financially or
Birth certificate(s) for accompany- 4. Is a self-employed person or
ing children under 18 years. Only 5. Is a family member to one of the
certificates in English/German/ above mentioned groups.
Scandinavian languages are ac-
cepted. For the residence certificate, please
A proof of your address in Denmark use form OD1 - the form can be found
(e.g. rental contract, letter from on www.statsforvaltningen.dk > EU
landlord) residence > Application. Each family
Tax form 04.063 (can be found on member older than 18 years must fill in
www.skat.dk > write 04.063 in the form OD1.
search field - choose language).
Please bring:
In order to register for a CPR number, Passport/ID card with photo
you must have an address in Denmark. One passport photo
You must attend in person at the Inter- A proof of your address in Denmark
national Citizen Service. (e.g. rental contract, letter from
landlord)
Marriage certificate if you are mar-
ried. You must bring the marriage
certificate, even if your partner is
not accompanying you. Optional:
divorce certificate/death certifi-
cate (widow(er)). Only certificates
in English/German/Scandinavian
languages are accepted.
Birth certificate(s) for accompany-
ing children under 18 years. Only
certificates in English/German/
Scandinavian languages are ac-
cepted.
14Documentation for the basis on
which you apply for registration:
Workers: Work contract or Decla-
ration by the Employer (Appendix A
in form OD1). Please note, that you
must register within one month
from the day your employer have
signed the work contract/the
Declaration by the employer. Non-EU/EEA citizens You must attend in person at the
Students: Documentation for Citizens from Non-EU/EEA countries International Citizen Service. In order
enrolment must apply for a work- and residence to register for a CPR number, you must
Family member: Marriage permit before arrival in Denmark. Each have an address in Denmark.
certificate, birth certificates for family member must have a residence
accompanying children permit. After arrival in Denmark, you Further information at www.icitizen.dk
Sufficient Funds: e.g. bank state- must register for a personal registra-
ment (not older than 14 days), tion number (CPR) and a tax card. In Apart from the registration Interna-
declaration of support or other order to registered for a CPR number, tional Citizen Service offers foreign
proof that you are able to support you must have an address in Denmark. employees, job seekers and their
yourself financially. please note, families useful information about and
that if another person is willing Please bring: personal guidance on:
to assume responsibility for your Your work- and residence permit
subsistence, this person must fill from the Danish Agency for Labour Job search in Denmark
in a declaration about support. Market and Recruitment. Finding a job for your partner
The declaration must be signed by Passport/ID card Student jobs for international stu-
personal appearance or in front of 2 passport photos dents
a notary public. A proof of your address in Denmark Danish courses
Self-employed: proof of registra- (e.g. rental contract, letter from The Danish tax system
tion at the Danish Commerce and landlord) Registration of foreign vehicles
Companies Agency, budget for the Marriage certificate if you are mar- Living and working conditions in
1st year of operation made by a ried. You must bring the marriage Denmark
certified accountant, registration at certificate, even if your partner is Authorization and approval of
the tax authorities. not accompanying you. Optional: professional qualifications for
Tax form 04.063 (can be found on divorce certificate/death certifi- regulated professions
www.skat.dk > write 04.063 in the cate (widow(er)). Only certificates Danish driver’s license
search field - choose language). in English/German/Scandinavian Study and career
languages are accepted. Schooling
You attend in person at the Interna- Birth certificate(s) for accompany- Day-care for children
tional Citizen Service. In order to regis- ing children under 18 years. Only Network and social activities in
ter for a CPR number, you must have an certificates in English/German/ your area
address in Denmark. Scandinavian languages are ac-
cepted. Danish companies can also get help
Tax form 04.063 (can be found on and guidance with regard to recruit-
www.skat.dk > write 04.063 in the ment and retention of foreign employ-
search field - choose language). ees.
15The blue European Health the card, you will have to use your per-
Insurance Card sonal ”Nem-ID” login. If you, in the case
From August 1, 2014 the yellow Health of special circumstances, are not able
Insurance Card will no longer cover as to order the blue card online, your local
health insurance on travels outside Citizen Service Center (Borgerservice)
Denmark, Greenland, and the Faroe Is- must provide possibility for you to ap-
lands. EU/EEA citizens who need medi- ply for the blue card in a different way.
cal treatment during travels in the EU,
Norway, Iceland, Liechtenstein (EEA), or Non-EU/EEA citizens who travel to
Switzerland will have to use the blue another EU/EEA country must take up
European Health Insurance Card. a private travel insurance. Non-EU/
The blue European Health Insurance EEA citizens married to or in cohabita-
Card entitles you to the same treat- tion with an EU/EEA or Danish citizen
ment as the citizens in the country you can order the card at your local Citizen
are visiting in the EU/EEA and Switzer- Service Centre.
land. This entails that your coverage
varies depending on the country you
are visiting. If you wish to avoid any
kind of self-payment for treatment,
you must take out travel insurance at
your insurance agency.
The blue European Health
Insurance Card is ordered for free at
www.lifeindenmark.dk > Coming to
Denmark > Healthcare > Self service
“Bestil EU-sygesikringskortet – det blå
kort”. Here you are also able to order
the card for your spouse or children in
the same household as you. To order
16The four International Citizen Service
have the following office hours and
contact information:
International Citizen Service North International Citizen Service International Citizen Service
Aalborghus Slot South East
Slotspladsen 1 Dannebrogsgade 3, 1 Gyldenløvesgade 11
9000 Aalborg 5000 Odense C 1600 København V
Phone: +45 72 56 89 20 Phone: +45 72 20 54 20 Phone: +45 33 66 66 06
Mail: north@icitizen.dk Mail: south@icitizen.dk Mail: east@icitizen.dk
Office hours: Office hours: Office hours:
Tuesday 11.00 - 15.00 Tuesday 12.00 – 16.00 Monday, Tuesday
Thursday 13.00 - 17.00 Thursday 12.00 – 16.00 and Wednesday 10.00 – 15.00
Thursday 11.00 – 15.00
International Citizen Service Friday 10.00 – 14.00
West
Nordhavnsgade 4-6
8000 Aarhus C
Phone: +45 72 22 33 75
Mail: west@icitizen.dk
Office hours:
Thursday 13.00 – 17.00
Friday 9.00 – 13.00
17Working in Denmark
Working Conditions Working hours
The standard working week in Den-
The employment contract must at least
contain information on the following:
in Denmark mark is 37 hours split over 5 days. The
primary working hours are Monday- 1. Employer’s and employee’s name
Friday from 06:00 - 18:00. Lunch and address.
Danes loves their job – Danes have breaks are typically 30 minutes long.
the highest job satisfaction rating in Lunch breaks are paid as regular work- 2. The location of the workplace or, if
Europe. ing hours in the public sector, whereas there is no fixed workplace, where
most private employees pay for lunch the work is primarily performed/
37 hours work week, 5 + 1 weeks paid breaks themselves. However, this var- information that the employee is to
vacation combined with flexible work- ies from workplace to workplace. work in various locations, and the
ing hours, at many work places empha- employer’s main office or address.
sises a good work-life balance. Working hours are not regulated by
law in the private sector, but rather, are 3. Job description or employee’s job
The general work conditions are: determined by collective agreement or title, rank or job category.
individual contracts.
37 hour work week 4. Employment commencement date.
5 + 1 weeks paid holiday pr. year Employment contract
(after one year of work in Denmark) You have a legal right to get an em- 5. Expected duration of employment,
Salary also paid during illness ployment contract from your Danish if not permanent employment.
Full payment for the first 2 days if employer. As a foreign employee you
you need to stay at home with your are covered by the same rules and 6. The employee’s rights regarding
ill child regulations as Danish employees. The holidays, including whether salary
law stipulates that you must have an will be paid while the employee is
employment contract which specifies on holiday.
the most important terms and condi-
The Danes have the highest tions of your employment. 7. Employee’s and employer’s terms of
job satisfaction in Europe. notice.
8. The applicable or agreed salary
to which the employee is entitled
upon commencement of employ-
ment and allowances or other
forms of remuneration that are not
included herein, e.g. pension con-
tributions, lodging and meals. The
frequency of salary payments must
also be included in the contract.
9. The standard daily or weekly work-
ing hours.
10. Information on which collective
agreements or other agreements
regulate the employment and
working conditions. If the collec-
tive agreements or agreements in
question were entered into by par-
ties outside of the company, these
parties must be identified in the
contract.
18At least five weeks holiday per year and
up to 37 hours work per week (leaves a
great deal of spare time).
Terms of notice Insurance
The employee’s and employer’s terms Employers have a legal obligation to
of notice must also be included in the obtain an employers occupational ac-
employment contract. cident insurance, which protects you
in case of accidents during your work
If the employee is covered by a collec- hours.
tive agreement, the terms of notice are
typically stipulated by this agreement. Consider a private household insurance
policy if you want liability and accident
Collective agreements insurance during your spare time.
Conditions of employment and wages
are normally regulated through collec- Holiday
tive agreements that are negotiated by As an employee in Denmark you have
trade unions and employers organi- the right to 5 weeks’ holiday.
zations. There is no minimum salary
determined by law in Denmark. In most collective agreements you
have additionally 5 days holiday pr.
Certain areas of work conditions are year – also known as the 6th holiday
however regulated by law – holidays, week. Whether you have this right or Holiday year
equal opportunities and health and not - please ask your employer or your The holiday year starts on May 1 and
safety are regulated by law. union. ends on April 30. Normally, holiday
dates are mutually agreed between
Many employees are member of a trade Qualifying year the employer and the employee. All
union and many employers are part The qualifying year runs from 1 January employees have the right to three
of an employer confederation. This to 31 December. For every month you weeks’ uninterrupted holiday in the
ensures that collective bargaining work in Denmark you earn 2.08 days period May 1 - September 30 (primary
agreements cover a large percentage of holiday. If you work 12 months in holiday). Notice of this holiday must be
of employees and are widely respected. Denmark you earn 12 x 2.08 = 25 days given 3 months in advance; notice of
In addition to centralized agreements, with holiday pay/salary. If you have other holidays must be given 1 month
the collective bargaining system can only worked for part of the year, e.g. in advance
also be used at the workplace level. six months, you have earned the right
to 6 x 2.08 = 12.5 days of holiday with
Health and safety holiday pay/salary.
All employees working in Denmark
must comply with the Danish Work-
ing Environment Act. The Act aims at
preventing accidents and illnessess at
the workplace. It is the responsibi-lity
of the employer to ensure that work-
ing conditions are safe and sound.
Further the employer has a veriety of
responsibilities e.g. to ensure that the 2013 2014 2015
employees receive work instructions.
You as employeee must participate in January 1 December 31
the co-operation on safety and health.
Furthermore, you have an obligation to
Qualifying year in which you
use the protective equipment provided May 1 April 30
earn 2,08 days holiday for
by the employer. More information
each month you work
about health and safety on Holiday year year in which
www.arbejdstilsynet.dk > click on Eng- you hold your holiday
lish, German, Polish or Lithuanian flag.
19Holiday pay
If you are paid monthly, your holiday
Tax This explains why Danish taxes are so
high. In 2009, taxation came to 48.2
pay will usually take the form of salary Everyone working in Denmark pays percent of the GDP, making the Danes
plus a holiday supplement of typically income tax and needs an income tax the highest taxed population in Europe,
1% of the qualifying salary from the card. The income tax card is issued by a record most people would not boast
previous calendar year. Most people the tax authority (Danish: SKAT) based about. When it comes to income tax,
receive their holiday supplement in late on the information you give on form the average citizen pays almost half
April or May 04.063 (www.skat.dk > English flag > of their salary in tax. In addition, most
Individuals > Coming to Denmark) goods include 25 percent VAT (’Moms’ in
If you are paid by the hour, you get Danish). Cars, petrol, alcohol and other
12.5% in holiday pay of your qualifying The income tax card is electronic, goods are also taxed in order to limit
salary in the qualifying year. and it will be sent directly to consumption.
your employer by the tax office.
Even if you have not earned the right The employer sends the sum of To compensate for high taxes, Danish
to five weeks of paid holiday, you can your withholding tax to the tax salary levels are among the highest in
still go on holiday. However, you have authority as a preliminary tax the world, and many welfare services
to pay for the days off you have not payment. You can see how much that strain household budgets in other
earned. Employers have the right to tax you have paid during the year countries are either free or state-
deduct 4.8% from your salary for each on your payslips. subsidised in Denmark. Medical help,
day off you take. hospital treatment, schooling and
In Denmark the tax system is progres- elderly care are all free – and day care
The employer calculates the holiday al- sive which means that the more you for children is far cheaper than in most
lowance to which you are entitled. The earn the higher percentage you pay in other countries. This means that the
employer then transfers the amount direct tax. purchasing power in the Danish capital
due to of Copenhagen is the same as in other
FerieKonto, or issues a holiday card The taxes consist of: European cities.
to the employee. In both cases, the
amount due is paid to the employee at 1. Base tax (Danish: Bundskat) This information only gives you the
a later date, when the holiday is taken. 2. Upper tax (Danish: Topskat) most important tax information. You
3. Health contribution find further information on www.skat.
You take the right to paid holiday with (Danish: Sundhedsbidrag) dk > English.
you if/when changing jobs. 4. Labour market contribution, AM-
bidrag (Danish: Arbejdsmarkeds- Addresses, telephone numbers and
If you move to another country, the bidrag) openings hours can be found in the
money can be paid out before they 5. Municipality tax chapter “Important telephone numbers
leave - more information on www. (Danish: Kommuneskat) and addresses”. Please be aware that
lifeindenmark.dk > Living in Denmark 6. Church tax the following information only is valid
>Work > Holiday pay from Ferie Konto (Danish: Kirkeskat) for the tax year 2014 and that changes
7. Indirect tax – VAT in tax rates may apply.
(Danish: Moms)
Tax year
Denmark is a classic welfare state. The tax year in Denmark coincides with
Helping fellow citizens when they get the calendar year. The actual amount
ill, become old or lose their jobs is con- of tax is calculated after the end of the
sidered a joint responsibility. The same year, as a result of which you will have
goes for high quality childcare and free to make an additional payment or you
schooling for everyone. will receive a refund. The Danish tax
system consists of 3 steps:
1. Preliminary Income
Assessment
2. Tax assessment notice
3. Final tax notice
201. Preliminary Income check the information on the tax card. about you income, tax paid etc. by you
Assessment If everything is correct, you do not employer in the number will be written
(Danish: forskudsopgørelse) need to do anything else. Your em- in the tax assessment notice. It is up
ployer will receive the tax card directly to you to check that the figures are
When you start working in Denmark from the tax authority. correct. If they are correct, you do not
the tax authorities generates a pre- have to do anything else. If they are in-
liminary tax card for the coming year. If you are unable to provide a tax correct, or if some figures are missing,
The preliminary tax card is based on card when you are paid for the first you must notify SKAT via e-tax (Danish:
your expected income and deduc- time, your employer has to deduct 55 TastSelv) on the Internet or by phone or
tions from form 04.063 (www.skat.dk percent of your pay for taxes! So it is via a tax return form.
> English flag > Individuals > Coming advisable to acquire your tax card early
to Denmark). Please make sure to give on. You can submit your tax return online
your annual income as accurately as via e-tax (TastSelv).
possible. Should your income change 2. Submitting your tax
significantly in the course of the year, assessment notice
you can have the information on the Every year in March you will receive a
tax card changed at any time. Since tax assessment notice for the previ-
recently, this is no longer sent out in ous income year. The tax assessment
paper form, but is kept on file in your notice is a statement of your income,
electronic tax file at SKAT (www.skat. tax allowances and deductions and
dk). You can view this on your PC using taxes paid for a particular income year.
your EasyID (Danish: NemID). Please The tax authorities will be informed
Forskudsopgørelse
213. Final tax notice Tax rates Indirect tax - Value Added Tax
(Danish: årsopgørelse) Base tax (Danish: Bundskat): 6,83% (Danish: moms) 25 % of all goods
of annual income over 42,000 D.kr. and services. VAT is an indirect
Changes made to the preliminary tax after deduction of the labour mar- consumption tax.
assessment within the deadline should ket contribution (AM-bidrag).
be taken into consideration in the Please note that tax rates and deduc-
final tax notice. If you identify any Upper tax (Danish: Topskat): 15 % tions may change.
discrepancies, please notify the tax of annual income over 421.000
authority immediately. If you are to D.kr. after deduction of the labour Allowances
receive a tax refund, you do not have market contribution All income is taxable, both money and
to do anything. The amount will be payments in kind. However, there are
transferred directly to your designated Health contribution (Danish: various allowances that can be deduct-
bank account. However, this requires Sundhedsbidrag) 6% of the taxable ed from the taxable income, such as
that you have a EasyAccount (Danish income the personal allowance, certain types
Nemkonto) (see “Bank”). If necessary, of interest on loans, travelling expens-
ask your bank to help you designate a Labour market contribution, AM- es to work, union fees and contribu-
bank account as your nemkonto. This bidrag (Danish: Arbejdsmarkeds- tions to unemployment insurance. It is
service is free. bidrag): 8 % of annual income. This worth having these allowances entered
is a gross tax, which means it is in the tax card from the outset.
If you have made an underpayment of calculated before any deductions
tax you will be charged interests. or tax related issues are taken in to Personal tax allowance
account. (Danish: Personfradrag)
Municipality tax (Danish: Kom- In 2013, every taxpayer over 18 years of
muneskat): approximately 25 % age is entitled to a personal tax allow-
(varies from municipality to munici- ance of 42,000 kroner pr. year (approx.
pality) 118 kroner pr. day). This tax allowance
is automatically taken into considera-
Church tax (Danish: Kirkeskat) tion by the tax authority and therefore
0.88 percent (average - depending does not need to be stated explicitly.
on municipality) (only if you are a
member of The State Church) Employee allowance (Danish:
Beskæftigelsesfradrag)
This allowance is 6,95 percent, but it is
Årsopgørelse limited to a maximum of 22.300 kroner
Deduction of transport between
home and work
(Danish: Kørselsfradrag)
If there is a long way between your
home and your work, you are eligi-
ble for a commuting deduction (also
referred to as “deduction for transport
between home and work”). What can be
deducted is not the actual expenses
but a deduction based on fixed rates,
the number of kilometres driven, the
number of working days per year etc.
The means of transport you use is ir-
relevant, and if several persons ride in
the same car, they are all entitled to a
commuting deduction. The deduction
is calculated on the basis of the normal
transport route by car, no matter what
22Tax calculation:
Gross income pr. month 27.385
Income on which the labour
market contribution is payable.........................................................................27.385
Labour market contribution (8%)...................................................................... - 2.191
Taxable income......................................................................................................25.194
Personal allowance.............................................................................................. 3.575
Taxable income after allowances......................................................................21.619
Community tax and health contribution (33.3%)............................................ 7.199
Base tax................................................................................................................. 1.089
Upper tax............................................................................................................... 0
Total tax withheld (including
labour market contribution) - 10.479
Supplements for on-call duty,
Net DKK 16.906 overtime and weekend/night
(EUR 2.169) work are extra.
means of transportation you are actu- Tax calculation example Researchers must be approved by
ally using. Also, it must be based on To give you some idea how much of the universities in order to enjoy the
the primary place of residence – even your income will be left after taxes reduced tax.
if you live in a holiday home for part of have been deducted we have put
the year and therefore have to travel together the following sample calcula- Key employees must earn at least
further to get to work. tion (information presented without 69.390 D.kr. pr. months.
guarantee):
Current deduction rates can be found Further information
on www.skat.dk. Gross salary = 27,385 kroner per month You will find further information on the
tax system in Denmark at the website
Tax allowances for certain types of base pay only, with no www.skat.dk > English flag > Business-
interest on loans, union fees and bonuses es > Reseachers and key employees
contributions to unemployment unmarried
insurance not a church member Current deduction rates can be found
These tax allowances depend on the no union contributions on www.skat.dk
actual costs. Please submit the appro- 5 kilometres to work
priate documentation (e.g. invoices for You should be aware that SKAT
contributions) to your tax authority. Key employees and researchers may at any time request that you
If you come to Denmark as a research- provide documentation for the
er or key employee, you may possibly information that you have given.
enjoy a reduced tax rate of 26 percent
for maximum 60 months. When you Personal guidance
include the mandatory labour market You are welcome to contact SKAT on
contribution (8%), you will end up with +45 72 22 18 18.
31,92 % tax..
23You can also read
