If you stay in Denmark for up to 3 months, you may not be fully tax liable in Denmark. The rules depend on whether you are granted a fellowship or you are employed by the university, your residence during the period and other factors. Read more about tax liability when coming to work or live on the official website for the Danish tax authorities (the Danish Customs and Tax Administration).
There are a number of criteria, which form the basis for the taxation of fellowships such as whether you are a resident in Denmark, the length of stay and the type of stay. These criteria determine whether a fellowship will or will not be taxed in Denmark.
For a stay in Denmark of more than 3 months, a fellowship will typically be subject to taxation in Denmark.
PLEASE NOTE: Fellowships to non-employed PhD students, e.g. CSC-fellowships, have also in recent cases been subject to taxation in Denmark.
If you are granted a fellowship during your research visit you may, under certain circumstances, be exempt from tax under the Danish Income Tax Act. You should always consult the Danish tax authorities to enquire about this. In order to determine your tax status, please contact the local HR administration/PhD administration who will assist you in connection with a possible application for tax exemption.
Please be aware that a tax exemption of your fellowship in your home country or the country providing the fellowship, not necessarily applies in Denmark. You must therefore expect the fellowship to be tax liable in Denmark regardless of any tax exemptions in other countries.
Under certain circumstances, you may have the right to deductions and allowances.
See further information on the website of the Danish tax authorities (the Danish Customs and Tax Administration) or contact the Danish tax authorities (the Danish Customs and Tax Administration).
Fellowships offered by Aarhus University are automatically declared to the Danish tax authorities (the Danish Customs and Tax Administration). You do not need to do anything but will be informed automatically about whether your fellowship will be taxed or not.
Contact the scholarship provider if you receive a fellowship from a Danish foundation or other Danish sources (not Aarhus University sources). The foundation can inform you about whether you need to declare the fellowship or not.
Fellowships offered by non-Danish foundations must be declared to the Danish tax authorities (the Danish Customs and Tax Administration). You have to declare the fellowship income as “B-income” in your preliminary tax assessment of income. You can declare the fellowship in your online, personal tax-folder at the Skat.dk website (only possible if you have registered at the Danish Customs and Tax Administration in Denmark) or contact the tax authorities (the Danish Customs and Tax Administration).
If you are an employed researcher at Aarhus University, you may be liable for the special tax scheme for foreign researchers. On this scheme, researchers pay only a 26% flat tax and an 8% labor market contribution.
Read the main conditions to be on the special research taxation scheme
The local HR-departments handle applications for the research taxation scheme.
If you do not fulfill the conditions for the researcher taxation scheme, you must contact the Danish Customs and Tax Administration to have information about your personal tax in relation to your stay in Denmark. The AU HR-departments do not guide you in personal tax matters.
You need to fill out form 04.063 (online version recommended) on the the Danish Customs and Tax Administration website to sort out your tax situation.
As an employee at Aarhus University for 3 months or less, you will need to obtain a Danish tax card and Danish personal tax number. You get the tax card with the Danish Customs and Tax Administration. You apply for the tax card by filling in the form 04.063 online
The tax card ensures that you get the tax allowances and reliefs you are entitled to before your employer withholds tax from your income.
Each year in March/April, you will receive a preliminary tax statement. You should change the information in the preliminary tax statement if your income or allowances change considerably, else you may risk having to pay back money in the following tax year. You change your tax card online via the self-service facility (TastSelv).
If you are on the researcher taxation scheme, you will not need to register with the taxation authorities. The university will do this automatically.
If you receive a scholarship and are not employed in Denmark, you may not need to register for tax.
Contact the Danish Customs and Tax Administration directly to find out whether you need to register or not.
You can contact the Danish Customs and Tax Administration by phone +45 72 22 18 18 or send them an e-mail. Find contact information under contact and other queries