Taxes

Danish income tax, deductions and the annual paperwork, explained in English for foreign residents.

Lead story

Denmark's VSO scheme taxes a freelancer's retained profit at 22% instead of the marginal personal rate, worthwhile only if you leave money in the business.

Aussie Expat

Sep 2026

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Restskat explained for expats in Denmark: what causes it, the 3.7% vs 5.7% interest structure, and how to update your forskudsopgørelse to prevent it.

Aussie Expat

Aug 2026

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Håndværkerfradraget now covers only green renovation, like heat pumps and windows, not general repairs. See what qualifies and the DKK 9,000 2026 cap.

Aussie Expat

Aug 2026

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Lagerbeskatning vs realisationsbeskatning in Denmark: ETFs are always mark-to-market taxed. Aktieindkomst or kapitalindkomst depends on the Positivlisten.

Aussie Expat

Aug 2026

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How to read your Danish årsopgørelse: what each section means, how restskat and refunds work, and what expats need to check before the deadline.

Aussie Expat

Jul 2026

Latest guides

Independently researched

Sep 2026

Denmark's VSO scheme taxes a freelancer's retained profit at 22% instead of the marginal personal rate, worthwhile only if you leave money in the business.

Aussie Expat

Aug 2026

Billy vs Dinero for expat freelancers: compare English-language support, pricing tiers, and moms filing to choose your accounting software in Denmark.

Aussie Expat

Aug 2026

Restskat explained for expats in Denmark: what causes it, the 3.7% vs 5.7% interest structure, and how to update your forskudsopgørelse to prevent it.

Aussie Expat

Aug 2026

Håndværkerfradraget now covers only green renovation, like heat pumps and windows, not general repairs. See what qualifies and the DKK 9,000 2026 cap.

Aussie Expat

Aug 2026

Lagerbeskatning vs realisationsbeskatning in Denmark: ETFs are always mark-to-market taxed. Aktieindkomst or kapitalindkomst depends on the Positivlisten.

Aussie Expat

Cornerstone guide

Editor’s pick

Billy vs Dinero for expat freelancers: compare English-language support, pricing tiers, and moms filing to choose your accounting software in Denmark.

Aussie Expat

Aug 2026

More in this hub

Jul 2026

How to read your Danish årsopgørelse: what each section means, how restskat and refunds work, and what expats need to check before the deadline.

Aussie Expat

Jul 2026

Forskudsopgørelse explained for expats: how Denmark’s preliminary tax assessment sets your withholding rate, what to update, and when restskat becomes a risk.

Aussie Expat

Jun 2026

Denmark gift tax (gaveafgift) applies to transfers from abroad: the DKK 80,600 threshold covers parents in any country, but only a few have double-tax treaties with Denmark.

Aussie Expat

Jun 2026

Quick SummaryMost expats living in Denmark leave money on the table at tax time, usually because the system reports some deductions automatically and forces you to claim others manually. Relevant to expats with employment income in Denmark. If you are taxed under the researcher scheme (forskerordningen) at , almost none of these deductions apply to you. The single most-missed deduction is the commuting deduction (befordringsfradrag), which is not calculated automatically and pays per km between 25 and 120 km daily. Other commonly missed items: household services (servicefradrag, up to per person), the green craftsman deduction (håndværkerfradrag, up to per person), and a-kasse contributions (fully deductible, no cap).Denmark has a high tax rate and a generous list of deductions that partially soften the blow. The catch is that some of them are reported to SKAT automatically and some are not. The ones you have to claim yourself are the ones expats most often miss, ofte…

Aussie Expat

Apr 2026

A-skat vs B-skat in Denmark: how B-income works, what to set aside, and how to avoid a restskat bill. Includes 2026 bracket thresholds and VAT rules.

Aussie Expat

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