Private counseling in Denmark

Navigating the intricacies of law and official procedures in Denmark can be a challenge for many individuals. Understanding complex regulations and effectively managing records requires both time and expertise. In the face of dynamic regulatory changes, professional advice is often crucial to ensure fluidity and compliance.

Our assistance enables you not only to smoothly settle your income, but also to obtain the necessary documents, take advantage of available tax benefits and solve many other problems. We offer a wide range of consulting services that are carefully tailored to the individual needs of each person. With our experience and knowledge, you can feel confident in the knowledge that your affairs are in good hands.

Individual career counseling in Denmark

The challenges of career planning and development can be significant, especially in a new and foreign environment. We offer comprehensive career counseling in Denmark to support you in acquiring new skills and advancing your career in the Danish market. We help you develop a career strategy that takes into account your skills, experience and career goals.

Our team consists of experienced professionals who provide a high level of service and professional advice. We keep track of the latest innovations and trends, which allows us to offer modern and effective solutions, precisely tailored to your needs and career goals. We also help you identify growth opportunities and plan for a long-term career in Denmark.

Our services do not include job placement.

Comprehensive counseling for employees and residents in Denmark

If you are planning to move to Denmark or are already living and working there, you can count on our comprehensive support for the most important formalities. Our support covers all key aspects of settling in and functioning in the Danish environment.

With our assistance, individuals residing in Denmark can count on support in applying for health insurance cards and completing forms for feriepenge payments. Our offer also includes assistance in settling taxes, applying for benefits and filing applications and appeals. In addition, we assist with the registration procedure, providing full service on these key issues.

For individuals who are just thinking about moving to Denmark, are in the process of doing so, or are starting to work in Denmark, we offer comprehensive assistance with key administrative issues. In particular, we handle immigration procedures, including dealing with SIRI, CPR, Skattekort and other formalities. Our offer also includes assistance with obtaining a residence permit (SIRI) and assistance with registration. In addition, we offer support in the process of issuing or updating a tax card (skattekort) and obtaining a yellow insurance card (sunhedskort).

For those who have completed or are in the process of completing their work in Denmark, we offer comprehensive support on various administrative matters. In particular, we handle the settlement of all formalities related to the termination of residency in Denmark, as well as the process of deregistration and termination of tax obligations. In addition, we assist in obtaining payment of pension contributions after permanently leaving Denmark.

Financial planning and budgeting for private individuals in Denmark

Sound financial planning is essential for anyone living and working in Denmark, where the tax system, high cost of living and strong social security model are closely connected. We help private individuals create a realistic budget, understand Danish taxes and mandatory contributions, and plan for both short-term goals and long-term financial security.

Personal budget adapted to Danish living costs

We start by analysing your income after tax and mandatory contributions, including AM-bidrag (8% labour market contribution) and municipal, church and health contributions. Based on your actual net income, we help you build a monthly budget that reflects typical Danish expenses such as rent, utilities, A-kasse and union fees, transport, childcare and insurance.

We work with concrete numbers, not estimates. Together we review your bank statements, fixed contracts and subscriptions to identify where you can reduce costs, renegotiate agreements or restructure payments. The goal is a budget that is realistic, sustainable and leaves room for savings and unexpected expenses.

Planning around Danish taxes and deductions

Effective financial planning in Denmark requires a good understanding of the tax system. We explain how your tax is calculated, including:

8% AM-bidrag deducted before income tax
Bundskat and topskat rates and thresholds for personal income
Municipal tax rates applicable in your kommune
Church tax if you are a member of the Folkekirken

We help you make full use of relevant deductions and allowances, for example interest on loans, commuting costs, trade union and A-kasse fees, and contributions to approved pension schemes. We also assist you in adjusting your preliminary income assessment (forskudsopgørelse) so that your monthly tax payments match your actual situation and you avoid large back payments.

Building an emergency fund and savings strategy

In a country with relatively high fixed expenses, an emergency fund is crucial. We help you define a realistic savings target based on your household situation, job stability and risk tolerance. Together we decide how many months of essential expenses your emergency fund should cover and how to build it step by step within your budget.

We then structure your remaining savings for medium- and long-term goals, such as education, home purchase, renovation or early retirement. We discuss the pros and cons of different savings forms available in Denmark, taking into account taxation, flexibility and your time horizon.

Managing loans, consumer credit and housing costs

Many private individuals in Denmark have a combination of mortgage loans, bank loans and consumer credit. We analyse your total debt, interest rates and repayment terms and create a plan to reduce the most expensive debt first. Where possible, we look at refinancing options, consolidation of loans or renegotiation with your bank.

If you own or plan to buy property in Denmark, we help you understand the financial consequences of different mortgage types (fixed vs. variable interest, amortising vs. interest-only), property taxes and ongoing housing costs. For tenants, we review rental contracts and typical additional costs to ensure your budget reflects the real cost of housing.

Cash flow optimisation for employees, students and families

We adapt financial planning to your life situation. For employees, we focus on optimising monthly cash flow, taking into account salary, bonus schemes, benefits in kind and pension contributions. For students, we help balance SU, part-time work and living costs, and plan for periods abroad or internships.

For families with children, we include child benefits, childcare costs, parental leave and possible changes in working hours. We help you plan for periods with reduced income, such as maternity or paternity leave, unemployment or further education, so that your budget remains stable even during transitions.

Long-term security and cooperation with other advisors

Financial planning in Denmark is closely linked to pension, insurance and tax. We coordinate our advice with your existing bank, pension provider, insurance company or lawyer where relevant, so that your overall financial situation is coherent and tax-efficient.

Our goal is to give you a clear overview of your finances in Denmark, reduce uncertainty and help you make informed decisions. With a structured budget and a concrete financial plan, you gain control over your everyday economy and a solid foundation for your future in Denmark.

Pension and retirement planning within the Danish system (ATP, private pensions, company schemes)

Pension and retirement planning in Denmark is based on several pillars that work together: the statutory ATP scheme, public benefits, company pension schemes and private pension savings. Thoughtful planning helps you optimise tax, secure a stable income in retirement and protect your family.

Understanding the Danish pension pillars

The Danish pension system typically consists of:

Public pensions – primarily the state old-age pension (folkepension) and any supplementary benefits
ATP Livslang Pension – the mandatory labour market supplementary pension
Company pension schemes – collective or individual schemes through your employer
Private pension savings – individual pension products with banks or pension companies

We help you understand how these elements interact, what you can expect at retirement age and how to close any gaps in your future income.

ATP Livslang Pension – mandatory labour market pension

ATP is a statutory pension scheme for most employees in Denmark. Contributions are shared between employer and employee and are usually deducted automatically from your salary. The contribution depends on your working hours; full-time employment leads to the highest ATP contribution, while part-time, temporary work or certain benefits lead to lower or no contributions.

ATP pays out a lifelong monthly pension from the Danish state pension age. The amount depends on how many years you have contributed and at what level. We assist you in:

Checking your ATP contribution history and expected payout
Assessing whether your ATP and public pension will be sufficient
Planning additional savings if there is a shortfall

Company pension schemes in Denmark

Many employees in Denmark are covered by a company pension scheme through their employer or collective agreement. Typically, the employer pays the main share of the contribution, for example 8–12% of your salary, while you contribute a smaller share, often around 4–6%. Contributions are usually tax-deductible within certain limits.

We help you:

Review your current company pension contributions and coverage
Understand the tax treatment of your contributions and future payouts
Evaluate investment profile, risk level and fees
Check insurance coverage linked to your pension (death, critical illness, disability)
Coordinate several company pensions from different employers

Private pension products and tax rules

In addition to ATP and company schemes, you can build your own savings through private pension products. The main types are:

Ratepension (instalment pension) – pays out in instalments over a fixed period (for example 10–30 years). Contributions are typically tax-deductible up to an annual limit set by Danish tax rules.
Aldersopsparing (lump-sum age savings) – pays out as one or more lump sums. Contributions are not tax-deductible, but the payout is usually tax-free, subject to annual contribution limits and overall rules.
Livrente (life annuity) – pays out a lifelong pension. Contributions can often be tax-deductible without a fixed upper limit, but specific conditions apply.

We provide individual guidance on:

Choosing the right mix of pension products based on your age, income and risk profile
Using tax deductions efficiently within the current Danish limits
Avoiding double taxation or unfavourable tax treatment when you have foreign pension savings

Planning the timing of retirement and payouts

The official Danish state pension age depends on your year of birth and is adjusted according to life expectancy. You can often choose to:

Retire and start drawing pensions at the standard pension age
Postpone your pension to increase your future benefits
Combine part-time work with partial pension payouts

We help you simulate different scenarios, including tax effects, so you can decide when to start your ATP, company and private pension payouts and how to coordinate them with the public pension.

Taxation of pension contributions and payouts

In Denmark, pension contributions and payouts are taxed differently depending on the product type. Typically, contributions to ratepension and livrente are deductible from your taxable income, while payouts are taxed as personal income when you retire. Aldersopsparing works the opposite way: no deduction on contribution, but usually tax-free payout.

We advise you on:

How pension contributions affect your income tax and labour market contributions
Optimising contributions so you do not exceed annual tax-deductible limits
Planning payouts to avoid unnecessary progression into higher tax brackets
Coordinating pension taxation with other income sources (salary, business income, rental income, investments)

Pension planning for expats and cross-border situations

If you move to or from Denmark, or if you have worked in several countries, your pension situation can be complex. Different countries have different tax rules, retirement ages and social security agreements.

We support you with:

Overview of your Danish pension rights (ATP, company and private pensions)
Assessment of how foreign pensions are taxed in Denmark
Coordination of pension payouts when you live in one country and receive pensions from another
Reporting pension income correctly to Skattestyrelsen

Family, inheritance and protection of your loved ones

Pension planning in Denmark also involves securing your family. Many company and private pension schemes include insurance coverage and options for beneficiaries.

We help you:

Review and update beneficiary designations in your pension contracts
Understand how pension savings are treated in case of death, divorce or inheritance
Coordinate pension planning with wills, marriage contracts and other family arrangements

With professional, independent counseling, you gain a clear overview of your Danish pension situation and a concrete plan for building and using your retirement savings in a tax-efficient and secure way.

Guidance for newcomers and expats in Denmark (CPR, tax card, NemID/MitID, e-Boks)

Moving to Denmark as a newcomer or expat means you quickly meet a few key concepts: CPR number, tax card, MitID and e-Boks. Without them you cannot work legally, receive salary, open a bank account or communicate with Danish authorities. We offer practical, step-by-step guidance so you can get everything in place correctly and on time, and avoid costly mistakes in your first Danish tax year.

CPR number – your key to the Danish system

The CPR number is your personal identification number and the starting point for almost everything in Denmark. You normally obtain it by registering your address at the local citizen service (Borgerservice) when you move to Denmark for at least 3 months (EU/EEA citizens) or according to your residence permit (non‑EU citizens). Without a CPR number you cannot get a tax card, access public healthcare, receive salary correctly or log in to most public services.

We help you understand:

Whether you qualify for a CPR number based on your work contract, study, family reunification or other grounds
Which documents you need (passport, employment contract, rental contract, residence permit, marriage or birth certificates where relevant)
How your registered address and civil status affect your tax situation and possible deductions

Tax card – ensuring correct tax from your first salary

Once you have a CPR number, you must obtain a tax card (skattekort) from the Danish Tax Agency (Skattestyrelsen). Your employer uses the tax card to withhold tax and labour market contributions from your salary. If you do not have a tax card, your employer is obliged to withhold tax at a high default rate, which can significantly reduce your net pay until the situation is corrected.

Our counseling covers:

Registration as fully or limited tax liable in Denmark, depending on your residence and work pattern
Correct reporting of expected annual income, deductions and allowances in your preliminary income assessment (forskudsopgørelse)
Setting up the right tax card type (primary or secondary) if you have more than one employer
Typical deductions for newcomers and expats, such as commuting, double household, union fees and unemployment insurance contributions

We also explain how Danish income tax is structured, including the labour market contribution of 8%, municipal and church tax rates, and the state tax brackets, so you understand how your salary is taxed from the beginning.

NemID / MitID – secure digital access to Danish services

Denmark is a highly digital society. To log in to Skattestyrelsen, your bank, municipality, health services and many private providers, you need a digital ID. NemID is being replaced by MitID, which is now the standard solution for secure login and digital signatures.

We assist you with:

Understanding the requirements for obtaining MitID as an expat (valid ID, CPR number and, in many cases, a personal appearance at an issuing office or bank)
Choosing between app-based MitID and physical code solutions, depending on your situation
Linking MitID to your Danish bank account and tax profile
Handling typical issues such as blocked access, change of phone number or replacement of ID documents

With a functioning MitID, you can manage your taxes, sign digital agreements, update your address and communicate securely with authorities from anywhere.

e-Boks – digital mailbox for official communication

In Denmark, most official letters are sent digitally to your secure mailbox, e‑Boks (or Digital Post). This includes messages from Skattestyrelsen, your municipality, health authorities, pension providers and sometimes private companies. Missing an important message in e‑Boks can lead to missed deadlines, penalties or loss of benefits.

Our support includes:

Activation of your e‑Boks / Digital Post after you receive CPR and MitID
Setting language preferences and notifications so you do not overlook important messages
Explaining how to find and store tax letters, annual tax returns (årsopgørelse), preliminary assessments and payment reminders
Guidance on responding correctly and on time to letters from Skattestyrelsen and other authorities

End‑to‑end support for newcomers and expats

We combine practical help with clear explanations, so you understand not only what to do, but also why it matters for your tax and financial situation in Denmark. Our services for newcomers and expats typically include:

Review of your employment contract and expected income in relation to Danish tax rules
Assistance with CPR registration and its impact on tax residency
Setting up your tax card and preliminary income assessment correctly from day one
Support with MitID and e‑Boks activation and first logins
Explanation of your obligations: keeping your information updated, reporting changes in income, address, family situation and cross‑border income

With professional guidance, you can avoid unnecessary tax withholding, penalties and administrative problems, and focus on building your new life in Denmark with a secure and compliant financial setup.

Counseling on social benefits and allowances for residents in Denmark (SU, child benefits, unemployment)

Denmark offers a wide range of social benefits and allowances, but the rules, income limits and application procedures can be complex. We help you understand which benefits you are entitled to, how they affect your tax situation and what you need to do to apply correctly and on time.

Student grants (SU – Statens Uddannelsesstøtte)

We provide guidance on Danish student grants for both Danish citizens and eligible foreign students. This includes:

Assessment of your eligibility for SU based on residence, education type and study activity
Explanation of the interaction between SU and student jobs, including income limits (fribeløb) and the risk of having to repay SU if you exceed them
Support in understanding SU for studies in Denmark and approved studies abroad
Clarification of tax treatment of SU and student income, including correct reporting to Skattestyrelsen

We also help you analyse whether it is financially advantageous to reduce working hours, adjust your SU or change your tax card to avoid unexpected tax bills.

Child and family benefits

Families in Denmark can receive several types of support, depending on residence status, income and family situation. We assist with:

Child and youth benefit (børne- og ungeydelse) – assessment of your right to receive it based on residence and EU/EEA rules
Understanding how long you can receive child benefit and how it changes when your child turns 18
Coordination of Danish benefits with family benefits from other EU/EEA countries to avoid double payments or back claims
Overview of how child benefits and other family allowances interact with your tax and overall household budget

We help you check whether you have received the correct amounts, and if necessary, assist in communication with Udbetaling Danmark and the tax authorities.

Unemployment benefits and support during job loss

The Danish unemployment system is based on membership in an unemployment insurance fund (a-kasse) and, in some cases, municipal cash benefits. We offer counseling on:

Eligibility for unemployment benefits (dagpenge) through an a-kasse, including required membership period, employment history and working hours
How unemployment benefits are calculated from your previous income and how they are taxed
Interaction between unemployment benefits, part-time work and freelance income, including correct reporting to your a-kasse and Skattestyrelsen
Options if you are not entitled to dagpenge, including municipal cash benefits and other forms of support

We also help you plan your finances during unemployment, adjust your preliminary income assessment (forskudsopgørelse) and avoid unexpected tax arrears.

Other social benefits and allowances

In addition to SU, child benefits and unemployment support, many residents may be entitled to other benefits. We provide individual counseling on:

Housing-related support and its impact on your disposable income and tax
Benefits for illness or reduced work capacity and coordination with salary, pension and other income
Special allowances for single parents and low-income households

Our goal is to give you a clear overview of all relevant benefits, how they interact with each other and with your tax position, and what documentation you need to keep in case of later checks.

Support for newcomers and expats

For newcomers and expats, the Danish social benefit system can be particularly challenging. We help you understand:

How your residence status, CPR registration and tax residency affect your right to benefits
Coordination of Danish benefits with benefits from your home country or other countries where you have worked
Which benefits are taxable in Denmark and how to report them correctly

We provide counseling in English and explain the rules in a clear and practical way, so you can make informed decisions about work, studies and family life in Denmark.

With professional counseling on social benefits and allowances, you reduce the risk of overpayments, back claims and tax surprises, while ensuring that you receive the support you are entitled to under Danish law.

Assistance with property ownership and rental income taxation in Denmark

Owning property in Denmark comes with specific tax rules that differ depending on whether you live in the property yourself, rent it out long term, or use it for short-term rentals such as Airbnb. We help you understand how these rules apply to your situation, so you pay the correct tax while making full use of available deductions and allowances.

Taxation of owner-occupied property (ejendomsværdiskat)

If you own and use a property as your primary home in Denmark, you normally pay ejendomsværdiskat (property value tax) based on the public property valuation. The tax is calculated as a percentage of the taxable property value, with different rates depending on the valuation level and the year of acquisition. We explain how your property value is determined, how the tax is calculated in your specific case, and how changes such as renovations, extensions or a change of use can affect your tax.

We also help you understand the difference between ejendomsværdiskat and municipal land tax (grundskyld), how both appear on your tax assessment (årsopgørelse) and how they interact with your overall income tax.

Taxation of rental income from long-term letting

If you rent out a house, apartment or a room in Denmark, the rental income is taxable. The way your tax is calculated depends on the rental scheme you choose and whether the property is your primary home or a separate rental property.

We guide you through:

When rental income must be reported as personal income and when as capital income
Which expenses you can deduct, such as maintenance, insurance, property tax, utilities and interest on mortgage loans
How to choose between standard deduction schemes and actual-cost schemes, depending on what is most beneficial for you
How to handle situations where you both live in the property and rent out part of it

We also assist with correct reporting of rental income in your preliminary income assessment (forskudsopgørelse) so that your ongoing tax payments match your expected rental profit and you avoid large underpayments or overpayments at year-end.

Short-term rentals and platforms (e.g. Airbnb)

Short-term rentals through platforms such as Airbnb, Booking.com or similar are subject to specific Danish tax rules. In some cases, the platform reports your income directly to the Danish Tax Agency (Skattestyrelsen), but you are still responsible for ensuring that the income is correctly included in your tax return.

We help you clarify:

Whether your short-term rental is considered private rental or business activity
How to treat income from occasional rentals versus more regular, commercial use
Which costs you can deduct in connection with short-term rentals (cleaning, utilities, platform fees, maintenance)
When you may be required to register for VAT (moms) due to the scale or nature of your rental activity

Interest deductions and financing structure

Mortgage interest and other loan interest related to your property can often be deducted as capital income, which reduces your overall tax. The tax value of interest deductions depends on your total income and the applicable tax rates for capital income.

We review your financing structure and:

Identify which interest expenses are deductible and how they should be reported
Explain how interest deductions affect your total tax burden
Assess whether a change in loan type or repayment structure could improve your after-tax result

Joint ownership, cohabitation and family arrangements

When a property is owned jointly by spouses, cohabitants or other family members, the distribution of rental income, expenses and deductions can significantly affect each person’s tax. We advise on:

How to allocate income and costs between co-owners in a tax-efficient and legally correct way
How marriage, divorce or separation influences property-related taxation
How to handle situations where parents own a property used by children (e.g. student housing)

Foreign property and cross-border issues

If you are tax resident in Denmark and own property abroad, the rental income and any capital gains are usually taxable in Denmark, often with relief for foreign tax under double taxation agreements. We help you:

Determine your Danish tax liability on foreign rental income and property gains
Apply double tax treaties correctly and avoid double taxation
Coordinate reporting obligations in Denmark and in the country where the property is located

Reporting, deadlines and communication with Skattestyrelsen

Correct and timely reporting of property and rental income is essential to avoid penalties, interest and unnecessary scrutiny. We support you with:

Including rental income and deductions correctly in your annual tax return (årsopgørelse)
Adjusting your preliminary income assessment (forskudsopgørelse) when your rental situation changes
Responding to inquiries from Skattestyrelsen and documenting your income and expenses

Whether you own a single apartment, a family home with a rented room, several rental properties or a holiday home abroad, we provide tailored counseling so that your property ownership and rental activities in Denmark are handled correctly and tax-efficiently.

Support in resolving tax arrears, payment plans, and communication with Skattestyrelsen

Tax arrears in Denmark can arise for many reasons – incorrect preliminary income assessment (forskudsopgørelse), unreported side income, benefits from abroad or changes in employment. We help private individuals understand their situation, reduce penalties where possible and arrange realistic payment plans with Skattestyrelsen, so that tax debt does not block everyday life, creditworthiness or future plans.

We explain clearly how your tax arrears were calculated, including interest and surcharges. In Denmark, late payment of tax normally leads to daily interest and, in some cases, a surcharge of up to 4% on outstanding amounts. We analyse your årsopgørelse and any additional assessments to check whether the tax claim is correct and whether there is a basis for correction or appeal.

Our support includes preparing and submitting applications for instalment arrangements (afdragsordning) with Skattestyrelsen. Together we review your income, fixed expenses and other debts to propose a realistic monthly instalment that you can actually afford. We help you fill in the required forms, document your financial situation and negotiate the length of the payment plan, so you avoid enforcement measures such as wage garnishment or seizure of assets.

Communication with Skattestyrelsen can be challenging, especially if you are not fully comfortable with Danish or with the digital systems. We assist you in all contact with the authorities – by phone, in writing and via the online self-service. We help you use MitID to log in, navigate your tax account, read and understand letters from Skattestyrelsen and respond within the required deadlines. Where appropriate, we prepare formal objections and requests for reassessment, with clear arguments and documentation.

If you have tax arrears from several years, income from more than one employer, freelance work or income from abroad, your case can quickly become complex. We coordinate the correction of forskudsopgørelse for the current year, review of previous årsopgørelser and planning for the coming years, so that new arrears do not arise. We also advise on how to adjust your tax card during the year – for example by increasing your withholding tax if you have received a large bonus, rental income or capital gains.

Our goal is not only to help you get out of current tax debt, but also to build a stable and predictable tax situation for the future. We explain in simple language how the Danish tax system works – including personal allowance, labour market contribution (AM-bidrag), municipal tax, church tax and top tax – so you understand what affects your final tax and how to avoid unpleasant surprises in future årsopgørelser.

Optimization of cross-border taxation for commuters and individuals with income from abroad

Cross-border taxation in Denmark can be complex, especially if you live in one country and work in another, or if you receive income from several states. We help commuters, frontier workers and individuals with foreign income understand Danish rules, avoid double taxation and use all available deductions and reliefs.

Our counseling covers both residents fully taxable in Denmark and limited tax liable individuals, as well as people covered by double tax treaties between Denmark and other countries (for example Germany, Sweden, Norway, Poland, the Netherlands and the UK).

Tax residency and limited tax liability

A key starting point is determining whether you are fully tax resident in Denmark or only limited tax liable. In Denmark, you are normally considered fully tax resident if you have a home at your disposal in Denmark or stay in Denmark for at least 6 consecutive months (short holidays abroad do not break the period). As a fully tax resident, you are taxed on your worldwide income.

If you do not meet the conditions for full tax residency, you may be limited tax liable on specific Danish-source income, such as salary from work physically performed in Denmark, rental income from Danish property or certain pension payments. We help you clarify your status and adjust your preliminary income assessment (forskudsopgørelse) accordingly.

Double taxation agreements and tax credits

Denmark has double taxation agreements with many countries to prevent the same income from being taxed twice. Depending on the treaty and type of income, Denmark typically applies either the credit method (foreign tax is credited against Danish tax) or the exemption method (foreign income is exempt but may influence the tax rate on Danish income).

We assist you in:

Identifying which country has the primary right to tax your salary, pension, business income or investment income
Applying the correct method for avoiding double taxation in your Danish tax return (årsopgørelse)
Claiming foreign tax credit in Denmark by correctly reporting foreign tax paid and attaching necessary documentation

Cross-border commuters and frontier workers

If you commute across borders, for example living in Germany or Sweden and working in Denmark, or living in Denmark and working abroad, special rules may apply. The tax treatment depends on where the work is physically carried out, your residence and the relevant tax treaty.

We help commuters with:

Assessing where salary is taxable and how to split income between countries when work is performed in more than one state or partly from home
Using cross-border deductions where available, for example commuting costs, interest expenses and contributions to foreign pension schemes
Coordinating Danish tax with foreign wage tax systems, such as Swedish or German payroll tax

Foreign salary, bonuses and benefits

Many individuals receive salary, bonuses, stock options or other benefits from foreign employers. In Denmark, salary income is generally taxed as personal income with a combined marginal tax rate that can reach around 52–55% including municipal tax, health contribution and top-bracket tax, depending on your municipality and church tax.

We advise on:

Correctly reporting foreign salary, bonuses and benefits in your Danish tax return
Handling foreign social security contributions and their impact on Danish taxation
Taxation of employee share schemes and stock options granted by foreign companies

Foreign pensions and social security benefits

Foreign pensions and social benefits are often taxed differently from Danish schemes. Some foreign pensions are taxable in Denmark as personal income, while others may be taxable only abroad under a double tax treaty. The tax treatment also depends on whether contributions were deductible and whether the pension is considered a periodic payment or a lump sum.

We help you:

Clarify where your foreign pension is taxable and how to avoid double taxation
Report foreign pension payments and lump sums correctly in Denmark
Coordinate Danish tax with foreign social security benefits such as foreign state pensions or disability benefits

Foreign investment income and rental income

If you have foreign bank accounts, shares, investment funds or rental property abroad, the income is usually taxable in Denmark if you are fully tax resident. Capital gains on shares and investment funds are typically taxed as share income, while interest income and rental income are taxed as capital income.

We assist with:

Reporting foreign interest, dividends and capital gains, including currency conversion to DKK
Determining whether foreign investment funds are equity-based or bond-based and applying the correct Danish taxation method
Declaring foreign rental income and related expenses, and coordinating with foreign property tax and local income tax

Planning and optimization of cross-border taxation

With proper planning, cross-border taxpayers can often reduce their overall tax burden while remaining fully compliant. We focus on:

Optimizing the distribution of income between countries within the framework of tax treaties
Choosing tax-efficient forms of remuneration (salary, bonus, pension contributions, benefits)
Making sure you use all relevant deductions and allowances in Denmark and abroad

We also support you in communication with the Danish Tax Agency (Skattestyrelsen), including applications for binding rulings, corrections of previous years’ tax returns and handling of inquiries or audits related to foreign income. Our goal is to give you clarity, minimize the risk of double taxation and ensure that your cross-border tax situation is handled correctly and efficiently.

Counseling on family-related financial matters (marriage, divorce, inheritance, gifts) in Denmark

Family-related financial decisions in Denmark often have direct tax and legal consequences. We help you understand how marriage, divorce, inheritance and gifts affect your personal finances, tax position and long-term planning within the Danish system.

Marriage and cohabitation – tax and property consequences

When you get married in Denmark, the starting point is fælleseje (community property) unless you sign a prenuptial agreement (ægtepagt) with separate property (særeje). This has a major impact on how assets are divided in case of divorce or death. We advise on:

Choosing between community property and different forms of separate property
How to register a prenuptial agreement with the Danish Court Administration (Familieretshuset)
Tax treatment of transfers between spouses, including gifts and loans
Optimising deductions and allowances between spouses (e.g. interest expenses, capital income, negative income)

Spouses are taxed individually in Denmark, but certain deductions and unused personal allowances can be transferred between spouses. We help you make sure your preliminary income assessment (forskudsopgørelse) and annual tax return (årsopgørelse) correctly reflect your family situation.

Divorce and separation – financial structure and tax

Divorce in Denmark often involves division of assets, property and pension rights. We support you in:

Mapping joint and separate assets and identifying which are subject to division
Understanding tax consequences of selling or transferring the family home, including possible capital gains tax
Structuring spousal maintenance and child support payments and their tax treatment
Adjusting your tax card after separation (change of deductions, housing situation, children, commuting)

We also advise on how to handle joint loans, guarantees and shared investments so that both parties are protected as far as possible from unexpected tax or debt issues after the divorce.

Inheritance in Denmark – wills, estate tax and planning

Denmark applies inheritance rules based on the Inheritance Act (Arveloven). If there is no will, the estate is distributed according to statutory rules. We help you:

Understand the rights of spouse, children and other heirs (forced heirship rules)
Assess whether you need a will and how to structure it to match your wishes and family situation
Plan the distribution of assets between spouse, children, stepchildren and other beneficiaries
Clarify the interaction between inheritance, pensions, life insurance and property ownership

Inheritance received by heirs in Denmark is subject to estate tax (boafgift) when the deceased was resident in Denmark or owned certain assets here. We advise on:

Current estate tax rates for close relatives and more distant heirs
When an additional inheritance tax (tillægsboafgift) may apply
How to structure your estate to reduce the overall tax burden within the legal framework
Reporting requirements to the Danish Tax Agency (Skattestyrelsen) and deadlines in the estate process

Gifts in Denmark – tax-free limits and reporting

Gifts between family members can be an effective way to transfer wealth, but in Denmark they are subject to specific limits and rules. We help you:

Use annual tax-free gift allowances between parents, children, grandchildren and other close relatives
Distinguish between gifts that are fully tax-free and those subject to gift tax (gaveafgift)
Correctly report taxable gifts to Skattestyrelsen within the applicable deadlines
Plan larger transfers over several years to stay within favourable thresholds

We also advise on gifts in connection with marriage, divorce or succession planning, including gifts of real estate, business shares and other significant assets.

Cross-border family situations

Many families in Denmark have international ties – for example, spouses with different nationalities, heirs living abroad or assets in several countries. This can create complex interactions between Danish and foreign tax and inheritance rules. We provide guidance on:

How Danish tax rules apply when you or your relatives live or move abroad
Cross-border inheritance and gift taxation, including risk of double taxation
Coordination with foreign advisors to ensure consistent planning

Our goal is to give you clear, practical advice so you can make informed decisions about marriage, divorce, inheritance and gifts in Denmark, while complying with current Danish tax and legal regulations and protecting your family’s financial security.

Assistance with annual tax return (årsopgørelse) review and preliminary income assessment (forskudsopgørelse) adjustments

In Denmark, your annual tax return (årsopgørelse) and preliminary income assessment (forskudsopgørelse) are the key documents that determine how much tax you actually pay. We help you understand both, correct errors, and adjust your information so you neither overpay nor risk an unexpected tax bill.

Review of your annual tax return (årsopgørelse)

The årsopgørelse is normally available in TastSelv on skat.dk in March for the previous income year. It shows your final income, deductions and calculated tax. We go through your tax assessment line by line to check that all relevant information has been included correctly, including:

Salary, benefits in kind and bonuses reported by your employer
Unemployment benefits, SU, pensions and other public benefits
Interest income and interest expenses reported by banks and mortgage institutions
Rental income from property in Denmark and abroad
Share income and capital gains, including stock dividends and sales
Foreign income and foreign tax credits

We verify that your personal allowance (personfradrag) and other basic allowances are correctly applied and that you are placed in the correct tax brackets. For example, we check whether your income is correctly split between:

Bottom tax (bundskat) of 12.10% on personal income above the personal allowance
Top tax (topskat) of 15% on personal income above the annual topskat threshold
Labour market contribution (AM-bidrag) of 8% on most earned income
Municipal and church tax according to your municipality of residence

If we identify missing or incorrect information, we help you submit corrections in TastSelv and explain the impact on your final tax, including whether you will receive a refund or have residual tax to pay.

Ensuring you use all relevant deductions

Many taxpayers in Denmark miss out on deductions simply because they are not automatically reported. We help you identify and document deductions you may be entitled to, such as:

Transport deduction (befordringsfradrag) for commuting over 24 km per day
Union fees and unemployment fund (a-kasse) contributions within the deductible limits
Deduction for interest expenses on loans that are not fully reported by financial institutions
Alimony payments and certain cross-border maintenance obligations
Deduction for donations to approved charities up to the annual maximum amount
Home service and craftman deductions (håndværkerfradrag/servicfradrag), if applicable for the relevant year

We also review whether you are correctly taxed as a cross-border worker, limited tax liable, or fully tax liable resident, and whether you can benefit from special rules such as the cross-border worker deduction scheme or double taxation agreements.

Adjustment of preliminary income assessment (forskudsopgørelse)

The forskudsopgørelse is your forward-looking tax estimate for the current year. It determines the tax rate used by your employer and other payers. If it is wrong, you may end up with a large residual tax or an unnecessary overpayment. We help you update your forskudsopgørelse whenever your situation changes, for example when you:

Change job, get a salary increase or bonus
Start or stop receiving SU, unemployment benefits or other public benefits
Move municipality, marry, divorce or change family situation
Buy or sell a home, take new loans or repay existing loans
Start or close a sole proprietorship or freelance activity
Begin or end work abroad or receive foreign income

We calculate realistic income and deduction figures for the year and enter them into your forskudsopgørelse so that your tax card (skattekort) reflects your actual situation as closely as possible.

Optimising your tax card and monthly withholding

Based on your updated forskudsopgørelse, we help you choose the most suitable tax card setup. This includes:

Ensuring that your main tax card (hovedkort) is used by the correct employer or payer
Allocating your secondary tax card (bikort) correctly for side jobs or pensions
Checking that your monthly withholding matches your expected annual tax

We explain how changes in your forskudsopgørelse affect your net salary and help you avoid situations where too little tax is withheld during the year, which can lead to residual tax with interest and possible surcharges.

Deadlines, residual tax and refunds

We guide you through the important deadlines related to årsopgørelse and forskudsopgørelse, including when it is advantageous to correct information to reduce interest on residual tax. If you receive a tax refund, we check that the amount is correct and explain how it has been calculated. If you have residual tax, we help you choose the best payment solution, taking into account:

Possibility of voluntary early payment of residual tax to reduce or avoid interest
Automatic instalment plans set up by Skattestyrelsen for larger amounts
Impact of residual tax on your forskudsopgørelse for the following year

Support in communication with Skattestyrelsen

If Skattestyrelsen requests documentation, sends a revised assessment or asks for additional information, we assist you in understanding the letter and preparing a clear, well-documented response. Where necessary, we help you file objections (klager) within the applicable deadlines and follow up on the case until it is resolved.

Our goal is to make the Danish tax system transparent and manageable for you. With professional support for your årsopgørelse and forskudsopgørelse, you can be confident that your tax is correct, your deductions are fully utilised and your monthly budget is based on realistic figures.

Guidance on self-employment and freelance income taxation for individuals in Denmark

Working as self-employed or as a freelancer in Denmark gives you flexibility, but it also comes with specific tax obligations. We help you understand the Danish rules, choose the right setup, and make sure your tax, VAT and social contributions are handled correctly, so you can focus on your work instead of paperwork.

Choosing the right form of self-employment

In Denmark, most private individuals start as sole proprietors (enkeltmandsvirksomhed) or freelancers taxed as personal income. We explain the practical and tax differences between:

Freelancer without a registered business (B-income only)
Sole proprietorship (enkeltmandsvirksomhed)
Business under the Danish Business Tax Scheme (virksomhedsordningen)
Small business scheme (kapitalafkastordningen) or regular personal taxation

We assess your expected turnover, costs, and personal situation to help you choose the most tax-efficient model and register correctly with the Danish Business Authority (Virk) and the Danish Tax Agency (Skattestyrelsen).

Registration, tax card and advance tax (B-income)

As a self-employed person or freelancer, your income is normally taxed as B-income, which is not taxed at source by an employer. You must:

Register your business and expected profit with Skattestyrelsen
Update your preliminary income assessment (forskudsopgørelse) with expected B-income and deductions
Pay tax on account (B-skat) in instalments during the year

We help you calculate realistic expected income, set up B-tax correctly and avoid large underpayments on your annual tax return (årsopgørelse).

Tax rates and personal allowances for self-employed

Self-employed and freelancers are taxed under the same progressive system as employees, but with additional options for business deductions. We explain how your income is split into:

Personal income (e.g. business profit before interest)
Capital income (e.g. interest on business loans and deposits)
Taxable income after deductions and allowances

We guide you through the applicable municipal and state tax rates, labour market contribution (AM-bidrag at 8%), and the use of the personal allowance to reduce your total tax burden, based on current Danish rules.

Business expenses and deductions

Correctly claiming deductions is crucial for freelancers and self-employed individuals. We help you identify which costs are tax-deductible, such as:

Professional equipment, software and subscriptions
Office costs, including home office under Danish rules
Telephone, internet and business-related transport
Marketing, website, accounting and banking fees
Courses and professional development directly related to your business

We also advise on depreciation of assets, immediate write-offs for smaller purchases and documentation requirements, so your deductions can be defended in case of a tax audit.

VAT (moms) for freelancers and self-employed

If your annual turnover exceeds the Danish VAT registration threshold, you must register for VAT and charge VAT on your invoices. We help you with:

Assessing whether you must register for VAT or can stay outside the system
Correct VAT rates for your services and any exemptions
Setting up proper VAT invoices and bookkeeping routines
Submitting VAT returns on time via TastSelv Erhverv

We also explain how to deduct input VAT on business purchases and how to handle cross-border services within and outside the EU.

Bookkeeping, invoicing and documentation

Even small freelancers must keep orderly accounts in Denmark. We support you in setting up simple, compliant routines for:

Issuing invoices that meet Danish legal requirements
Recording income and expenses on an ongoing basis
Storing receipts and contracts in line with retention rules
Separating private and business finances

We can recommend suitable accounting tools and help you prepare figures for your annual tax return.

Annual tax return and business schemes

At the end of the year, your business results must be reported correctly to Skattestyrelsen. We assist with:

Preparing the business statement (oplysningsskema) and transferring figures to your annual tax return
Choosing and applying the Business Tax Scheme (virksomhedsordningen) if it is advantageous
Using interest deductions and capital income correctly
Adjusting your preliminary income assessment for the coming year

We review your årsopgørelse to ensure that your self-employment income, deductions and allowances are correctly registered and that you are not paying more tax than necessary.

Social security, ATP and pension for self-employed

As a self-employed person in Denmark, you are generally covered by the Danish social security system, but you must take more responsibility for your own pension and insurance. We provide guidance on:

Labour market contribution (AM-bidrag) and its impact on your tax
Voluntary pension contributions and their tax deductibility
Supplementary insurance (e.g. sickness, accident, loss of earnings)

We help you integrate pension savings and insurance into your overall tax and financial planning, so your long-term security is taken into account.

Support for new freelancers, expats and cross-border situations

If you are new to self-employment in Denmark or work across borders, the rules can be particularly complex. We offer tailored counseling for:

Foreign freelancers and expats starting a business in Denmark
Individuals with income from both employment and self-employment
Cross-border services and double taxation issues

We clarify your tax residency, obligations to Skattestyrelsen and any reporting duties abroad, and help you avoid double taxation while staying fully compliant.

Our goal is to give you clear, practical guidance on self-employment and freelance taxation in Denmark, reduce your administrative burden and ensure that your business is structured in a way that is both tax-efficient and fully in line with Danish regulations.

Tax counseling for individuals in Denmark

With our help, you can focus on your personal priorities while receiving support on local tax regulations. We offer full counseling, which includes not only help with filing your returns, but also monitoring changes in regulations that may affect your financial situation. We take care of ensuring compliance with the current regulations in Denmark, so you can be sure that all tax issues are properly addressed. Our services are designed to simplify the tax management process and reduce the stress associated with tax obligations.

In terms of our tax consulting services for individuals, we offer support in understanding Danish tax regulations. Our customized consultations are tailored to your unique financial situation, enabling you to effectively plan and manage your tax obligations. With our experience, you can rest assured that your tax affairs are in good hands, and you can focus on other aspects of your life.

When undertaking key administrative actions that may involve the risk of errors and penalties, we recommend contacting a specialist. If necessary, we invite you to a consultation.