For you to register in the CPR-register you will have to stay in Denmark for more than 3 months and have a residence or a fixed place of residence in Denmark
You can apply for the registration from once you have entered Denmark. The application will be made by contacting your municipality of residence.
If you do not have a residence in Denmark, you will be able to apply for a tax identification number.
The tax identification number is applied for through the application 04.063. The form should be filed to the Danish Tax Authorities.
Your tax card is a digital card that will communicate your withholding rate and deductions and allowances per month. This will automatically be sent to your employer.
This tax card is based on your preliminary tax assessment.
You must have a tax card to pay the right amount of tax on your salary. If you do not have a tax card your employer shall withhold AM tax of 8% and 55% A tax on your salary.
If you have a Danish CPR-number, you will be able to create your tax card through your online Danish tax folder by yourself.
If you do not have a CPR number or MitID you can get your tax card by filling the application form 04.063.
The preliminary tax assessment is sort of a “forecast” of the coming or current tax year. The preliminary tax assessment will decide the preliminary taxes you pay to the Danish tax authorities. As mentioned in the “tax card” section, the preliminary tax assessment is the basis of your tax card, but it can also generate B-tax rates, which are charged separately to you during the year (e.g., if these taxes cannot be included in your salary withholding).
The preliminary tax assessment is your expected situation for the coming/current tax year – i.e., your best forecast for the applicable tax year, but this has no direct impact on your final Danish tax. The preliminary tax assessment can be adjusted from November prior year until December current year.
The (final) tax assessment is to reflect your actual situation for the application tax year, and this is to include the filing of your individual tax return, which can be filed from March following the tax year. The tax assessment will consider the preliminary taxes paid in accordance with your preliminary tax assessment, and based on your final Danish taxes, you will potentially receive a tax refund or be charged a tax underpayment (incl. interest).
As full, or limited tax liable in Denmark you have a tax return filing obligation. Therefore, if your situation is not fully covered by the automated tax assessment, you should file your tax return including all relevant information before the filing deadline.
The tax return filling deadline for complicated tax returns (any foreign element constitutes a complicated return) is July 1st, the year following the tax year. As an example, the filing deadline for your tax return concerning the tax year 2024 will be July 1st, 2025.
For tax return without any foreign components the filing deadline is May 1st, the year following the tax year.
Once you have filed your Danish tax return the Danish tax authorities will issue a tax assessment for you based on the information provided in the tax return.