WELCOME TO DENMARK - International Citizen Service
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WELCOME TO DENMARK
WELCOME TO DENMARK
USEFUL INFORMATION
WHICH WILL MAKE IT EASIER
FOR YOU TO SETTLE INTO
YOUR PROFESSIONAL AND
PRIVATE LIFE IN DENMARK
WELCOME TO DENMARK
We are pleased that you have chosen to settle in Denmark. Denmark has a lot to
offer – a good work-life balance, excellent working conditions based on team-
work and consensus in a flat management structure and free welfare. People
living in Denmark are said to be the happiest people in the world.
Moving to a new country is automatically associated with surprises – both good
and bad. Many questions arise – do I need a work permit, how does my partner
find a job, what about social security, registration, bank account, tax + many
more questions. The purpose of this welcome brochure is to answer some of
these questions and to help you get started on your new life in Denmark. If you
have questions – do not hesitate to contact us. We are here to help you.
Once again, Welcome – we hope you will enjoy living in Denmark.
Workindenmark
THE EUROPEAN UNION
The European Social Fund
Investing in your future
Welcome to Denmark is published by Workindenmark
– part of Danish Agency for Labour Market and Recruitment,
Ministry of Employment, July 2020
Editor: Kirstine Lindved, Workindenmark West
Graphic design: Creative United
Photos: Getty Images, Workindenmark, Danløn and Skattestyrelsen
Print: Rosendahls A/S
2 Welcome to Denmark
CONTENTS
Denmark Life in Denmark
Welcome to Denmark 2 Social Security and Sickness Benefits 39
Denmark – Country and People 5 Health Insurance and Sickness Benefits 39
Facts about Denmark 6 Pensions40
Children in Denmark 41
Child Benefits 43
First steps in Denmark
The Danish School System 45
Checklist – Moving to Denmark 8 Learning the Danish Language 49
Register as a citizen in Denmark 11 Life-long Learning 49
If you work in Denmark for less than 3 months 12 Living Expenses 50
If you work in Denmark for more than 3 months 14 Consumer Price Index 51
Cross Border Workers 17 Purchasing Power 52
Posted Workers 20 Private Insurance 53
Job seekers in Denmark 21 Housing55
International Citizen Service 23 Moving56
Radio and Television Fees 57
Telephone and Internet 57
Working in Denmark
Bringing your Private Vehicle to Denmark 58
Working conditions in Denmark 25 Driving License 60
Tax27 Domestic Transportation 61
Payslip30 Traffic Regulations 62
Unemployment Insurance 31 Money62
If you lose your job 32 Legal Assistance 62
Unemployment benefits 33 Diplomatic Representations 62
Unions33 Passport62
Banks and Bank Account 34 Election and Voting Rights 63
NemID / e-boks / Digital Post 36 Local Libraries 64
Recognition of Foreign Qualifications 36 Public Holidays, Celebrations and Cultural Events 65
Criminal background Certificate 37
Job search in Denmark
Workindenmark services for jobseekers 67
Websites68
Voluntary work 68
Start your own business in Denmark 68
Graduates68
Leaving Denmark
Checklist – What should I do when I leave Denmark 70
Important Telephone Numbers and addresses
Important Telephone Numbers and addresses 73
Workindenmark – services to Danish Employers
Find your next employee abroad 86
Contents 3
4 Contents
DENMARK
COUNTRY AND PEOPLE
Denmark is a country with many employment regulations, a broad net addressed informally on a first-name
islands. The Kingdom of Denmark of social security and a pro-active basis. It is also common to address
encompasses the peninsula of Jut- labour market policy are all combined superiors by their first names. The in-
land and more than 400 islands. No under the watchword of “flexicuri- formal tone is also valid in educational
place in this country is more than 50 ty”. As a result, the labour market in settings, where pupils address their
kilometres from the sea coast. These Denmark is described as deregulated. teachers on a first-name basis.
geographic realities present a real The unemployed receive a relatively
challenge, especially for engineers. high level of unemployment benefits, Two basic elements of education in
Bridges are part of the Kingdom’s as well as comprehensive retraining Denmark are discussion and debate,
image, as are contemporary design, for new jobs. The employment rate in whether in public, in family relations or
kilometres of sandy beaches and Denmark is one of the highest in the at work. Danish companies place high
successful economic policies. People in European Union (EU). demands on their employees, as they
Denmark enjoy a high standard of liv- expect their staff to develop, propose
ing. Probably not least for this reason, and implement ideas themselves.
Informal social interaction
Organisation for Economic Co-opera- There is no need to fear making mis-
and democracy
tion and Development (OECD) studies takes here, because companies value
have concluded that Danes are very Most Danes place a high value on their employees highly. They place
contented people. equal rights and democracy. Compared high priority on skills development,
with other countries, social interaction and most companies in Denmark offer
The Danish labour market serves as a and the tone of voice are informal. continued training for their employees.
role model for many countries. Liberal Friends, family and also colleagues are Teamwork is also appreciated highly
Denmark - Country and people 5
in Denmark. Studies repeatedly show friends with Danes outside the work diately try to find out what common
that teamwork leads to better use place. acquaintances they may have.
of the knowledge pool and promotes
creativity. It is probably for all these The Danish people spend a large part
Homogeneous society
reasons that so many Danes are effi- of their free time with their families –
– the clan-based society
cient at work. They are motivated and the spouse, children and other close
committed employees. family members. They generally spend In many respects, the Danes are a
birthdays, Christmas, public holidays very homogeneous society: incomes
and vacations in close family company. are about the same (net), they dress
Getting to know people
similarly, they all have more or less
and making friends
The social behaviour of Danes can best the same values, they travel to the
Most Danes have a high level of edu- be described by the term “bonding”. same holiday destinations, celebrate
cation, and they take interest in their One distinguishes in general between the same holidays and above all:
social circles and local communities as those who build bridges to other almost all of them have the same
well as happenings around the country. people and those, who work to bond nationality. Foreigners are a rela-
Danes are said to be informal, unas- with others and intensify existing tively new phenomenon in Denmark;
suming, humorous, cheerful and jovial bonds – family ties, friendship bonds, compared with other countries,
folks always likely to say, “Things will etc. Bridge builders establish contact there are relatively few non-natives
work out”, but also to be a short-sight- quickly, but “bonders” like the Danes in Denmark. Anyone whose speech,
ed, impulsive, individualistic, undisci- are slow to do so. traditions, attitudes or values are
plined, anarchic people with a lack of unlike those of the homogeneous
earnest and little respect for tradition. Being a small population, the Danes “clan-based society” will initially be
Danes are also perceived to be relaxed, are used to having some kind of perceived by Danes as “different”.
happy and easy going. All the same, shared history with almost everyone Many Danes feel that to be “properly”
many foreigners find it difficult at in the country. When they meet some- Danish, a person must above all mas-
first to become acquainted and make one for the first time, they will imme- ter the Danish language.
FACTS
ABOUT DENMARK
Monarchy – Queen Margrethe II
• Representative democracy
• 5,7 million inhabitants
• 43.000 square kilometres – more than 400 islands, 7.300 kilometres (km) coastline
• Official language – Danish
• Currency: Danish Krone (DKK) 1 Krone = 100 øre 1 € = 7,45 DKK
• 98 municipalities and 5 regions
• 78% of all 16 to 64 years old Danes have a job
• 75% of all women and 81% of all men work
• 72% of all employees are member of an union or an 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
6 Denmark - Country and people
TIPS
ABOUT THE DANES
All of this makes it a challenge to get social events where international • At Open University events (Danish:
to know Danes and to find Danish families can meet and learn more Folkeuniversitet) where they
friends. Here are a few tips: about Denmark and Danish culture. participate in lectures and similar
• Be active and invite people over, • Be open minded. What is normal • At sports clubs, associations,
rather than waiting for an invitation and accepted in your home country literary circles, senior citizens’
from the Danish side. Danes want may not apply to Denmark. Even clubs, stamp collecting
to get to know people, but they find if you find the Danish traditions associations, volunteer work etc.
it difficult to take the first step. and ways of behaviour strange • At the fitness center
• Join an association – Denmark do not be prejudiced. Remember • At the theatre
is a country full of associations there are more similarities than • At the swimming baths, indoor
and clubs. On average, each differences between the culture swimming pools, beaches
Dane is a member of no less you are used to from your home
than five associations. country and the culture and Your local library, town hall/Borger
• Learn Danish. Even though tradition you meet in Denmark. service and municipality website are
you might find it difficult to good places to find out what asso-
begin with, it really pays of. Where do Danes “hang out” after work? ciations, clubs and events there are
• Meet other people who are in the • At evening classes, in language in your vicinity – otherwise ask your
same situation as you. A number classes, cooking courses Danish colleagues and friends – you
of international clubs arrange or creative activities will find, that they are very helpful.
Denmark - Country and people 7
FIRST STEPS IN DENMARK
CHECKLIST – MOVING TO DENMARK
Social security and personal
What to remember in the in English/German/Scandinavian registration number “CPR number”
first 30 days after your languages are accepted.
• Original birth certificate(s) for If you are planning to stay in Denmark
arrival in Denmark?
accompanying children under for more than 3 months, you can
18 years. Please note that register for a Personal Registration
When newly arrived in Denmark there only certificates in English/ Number (CPR number) and a health
are a lot of important issues to be German/Scandinavian card. You can apply for a CPR number
aware of as foreign citizen. languages are accepted. and a health card at the International
• Proof of address in Denmark Citizen Service in Aalborg, Aarhus,
In the following checklist we have list- (lease/rental contract) Odense or Copenhagen or at the local
ed matters of particular importance. • The blue European health card municipal Citizen Service Centre (Dan-
The different subjects are discussed in (EU/EEA nationals only) ish: Borgerservice). At the registration
more detail in the following chapters. • Medical card (optional) you will choose a doctor. Your social
The checklist mainly refers to people • Driving license security card (Danish: sundhedskort)
who have signed an employment con- • Educational certificates which includes your CPR number will
tract with a Danish company and who • Vehicle papers (if you be send to you by post – normally
will have residency in Denmark. bring vehicles) within 2 weeks.
Residence document/residence
Please find a detailed checklist with and work permit in Denmark EU/EEA/Swiss citizens who need
information about how to register and medical treatment during travels in
what to bring when you register at the • Nordic citizens: You are the EU, Norway, Iceland, Liechtenstein
International Citizen Service (ICS) in free to reside and work in (EEA), or Switzerland must apply for
Copenhagen, Aarhus, Odense and Aal- Denmark without a residence the blue European Health Insurance
borg on www.icitizen.dk > Checklist document/permit Card.
• EU/EEA/Swiss Citizens: Apply
for residence document at Further information in chapter “Regis-
In general it is International Citizen Service ter as a citizen in Denmark”
advisable to bring: in Aalborg, Aarhus, Odense or
Copenhagen or at the Danish Tax registration
• Passport/national identification Agency for International
(ID) card with photo Recruitment and Integration When you work in Denmark you must
• Passport photo • Non-EU Citizens: Apply for a also have a tax card. This is issued to
• Residence and work permit from residence and work permit prior you at either the International Citizen
the Danish Agency for International to start working in Denmark Service or online via form 04.063. Fur-
Recruitment and Integration at www.newtodenmark.dk. ther information in chapter “Tax”
(SIRI) (non-EU/EEA (European The application can be
Economic Area) citizens only) submitted online at a Danish Bank
• Original marriage certificate representation (embassy or
if you are married. Please consulate) in your home country Open a bank account – preferably an
remember to bring the marriage or at the Danish Agency for “Easy Account” (Danish: Nemkonto).
certificate, even if your partner International Recruitment and This is generally a current account, into
is not accompanying you. If Integration in Denmark. which payments from you employer
applicable: divorce certificate/ and from the state are made (e.g. tax
death certificate (widow(er)). Further information in chapter “Regis- refunds). Further information in chap-
Please note that only certificates ter as a citizen in Denmark” ter “Bank”
8 First steps in DenmarkUnemployment insurance
Further information in chapter “Private more than 18 years old. You must reg-
Unlike many other countries, unem- insurance” ister within 14 days of procurement.
ployment insurance in Denmark is vol- Further information in chapter “Radio
untary and you are not as a standard Danish Language and television fees”
covered through your employer. Thus,
you are not automatically insured All municipalities in Denmark offer e-Boks & NemID
against unemployment. Further in- Danish lessons when you have a CPR
formation in chapter ”Unemployment number. Further information in chapter NemID is a secure log on to internet
insurance” “Learning the Danish language” services. e-Boks is your online mailbox
for mail from public authorities (tax,
Insurance Vehicle pension etc. (et cetera)). Apply for
your NemID at your municipal Citizen
Check you insurances from your home If you bring your vehicle with you from Service Center. Further information in
country. Some of the most important your home country, the vehicle may chapter “NemID, e-Boks/Digital Post”
insurances in Denmark are: have to be re-registered with Dan-
ish number plates or you must have
Further information and advice:
• P ersonal liability insurance obtained exemption. Further informa-
(Danish: Ansvarsforsikring) tion in chapter “Bringing your private In the International Citizen Service in
• Household insurance vehicle to Denmark” Aalborg, Aarhus, Odense and Copen-
(Danish: Indboforsikring) hagen you will receive free of charge
• Accident insurance (Danish: Driver’s licence advice concerning residence permit,
Ulykkesforsikring) social security, tax, recognition of
• Unemployment insurance (Danish: Driver’s licences issued within the EU qualification, insurance and many
Arbejdsløshedsforsikring). are valid in Denmark. Driver’s licences other questions that may arise when
Further information in chapter issued in a non-EU country may be moving to Denmark. Further informa-
“Unemployment insurance” valid in Denmark. Further information tion in chapter “Register as a citizen
• Life insurance (Danish: in chapter “Driving licence” in Denmark – International Citizen
Livsforsikring) Service”
• Legal protection insurance Media licence
(Danish: Retshjælpsforsikring)
• Car insurance (Danish: You are legally obligated to register Find further information at
Bilforsikring) – if you have a car with “media licence” if you have a tele- www.icitizen.dk
• Dog insurance (Danish: Hunde- vision, computer, smart phone or other
forsikring) – if you have a dog devices with internet access if you are
First steps in Denmark 910 First steps in Denmark
REGISTER AS A CITIZEN IN DENMARK
The registration procedure depends on your nationality, the duration
of how long you expect to stay in Denmark and your place of residence.
In this chapter you find information about how to apply for a residence
document/permit, social security (CPR number) and tax. Please follow
the relevant registration procedure according to your nationality and the
duration, you plan to work/stay in Denmark.
DURATION NORDIC CITIZENS EU/EEA CITIZENS NON-EU/EEA CITIZENS
Work in Denmark Step 1: Create a tax card Step 1: Create a tax card online on Step 1: Apply for a residence and work permit
for less than 3 online on www.skat.dk www.skat.dk with the Danish Agency for International
months Recruitment and Integration (SIRI) –
Step 2: Apply for special health card (online) www.newtodenmark.dk.
www.lifeindenmark.dk > Cross-borders >
Special health insurance card Step 2: Create a tax card online on
www.skat.dk
Work in Denmark Step 1: Register for a Step 1: Apply for an EU residence document Step 1: Apply for a residence and work permit
for more than 3 Danish CPR number and (SIRI or International Citizen Service). with the Danish Agency for International
months the yellow health card (In- www.newtodenmark.dk Recruitment and Integration –
ternational Citizen Service www.newtodenmark.dk
or municipal Citizen Service Step 2: Register for a Danish CPR number and
Center (Borgerservice) the yellow health card (International Citizen Step 2: Register for a Danish CPR number and
Service or municipal Citizen Service Center the yellow health card (International Citizen
Step 2: Create a tax card (Borgerservice) Service or municipalCitizen Service Center
(online www.skat.dk or (Borgerservice)
at International Citizen Step 3: Create a tax card (online
Service) www.skat.dk or at International Citizen Step 3: Create a tax card (online www.skat.dk
Service) or at International Citizen Service)
Step 3: Apply for the
blue European health Step 4: Apply for the blue European health
card (online card (online www.lifeindenmark.dk)
www.lifeindenmark.dk)
Cross-border Step 1: Create a tax card Step 1: Create a tax card online on Step 1: Apply for a residence and work permit
workers online on www.skat.dk www.skat.dk with the Danish Agency for International
Recruitment and Integration –
Step 2: Apply for the Step 2: Apply for the special health card (on- www.newtodenmark.dk
special health card (online line www.lifeindenmark.dk > Cross-borders
www.lifeindenmark.dk > > Special health card) Step 2: Create a tax card online on
Cross-borders > Special www.skat.dk
health card)
Step 3: Apply for the special health card online
(www.lifeindenmark.dk)
Register as a citizen in Denmark 11SHORT TERM STAYS – IF YOU WORK IN
DENMARK FOR LESS THAN 3 MONTHS
If you work in Denmark for If you do not apply for a tax card, your Short guide – Working in Denmark >
less than 3 months you employer will deduct 55% tax from Apply for a personal tax number and
your salary. tax card). If you have completed the
should consider your:
form in full and attached the docu-
ments required (signed work contract,
Step 3 Social security (CPR)
Step 1. Residence document/resi- marriage certificate (if you are mar-
dence and work permit If you work in Denmark for minimum ried) and passport/national ID card),
Step 2. Tax 9 hours per week and have your you will receive a preliminary income
Step 3. Social security (CPR number) permanent address in another EU/ assessment (Danish: forskudsop-
EEA country, you are entitled to be gørelse). At the top of your preliminary
Nordic Citizens enrolled in the Danish health insurance income assesment, you will see your
system. You find further information personal tax number. Your person-
and an online application form at al tax number works like a Danish
Step 1 Residence document/
www.lifeindenmark.dk > Cross-bor- personal identification number (CPR
residence and work permit
ders > Special health insurance card. number). Your employer will withhold
As a Nordic citizen from Finland, You can – however – also choose to your tax from your salary and pay it
Iceland, Norway or Sweden you may stay in the social security system in directly to the tax authorities.
freely enter Denmark to reside and your country of origin if you stay in
work. You do not need to apply for a Denmark for less than 6 months. Your employer will withhold your tax
residence document/permit. from your salary and pay it directly to
Please find a detailed checklist about the tax authorities.
the 3 steps for registration and what
Step 2 Tax
to bring when you register at the In- If you do not apply for a tax card, your
When you work in Denmark, you must ternational citizen Service in Copen- employer will deduct 55% tax from
pay income taxes in Denmark – you hagen, Aarhus, Odense and Aalborg your salary
will need a tax card. You can apply on www.icitizen.dk > Checklist
for the tax card and a personal tax
Step 3 Social security (CPR)
number by completing the online form
04.063 (www.skat.dk > English > EU/EEA/Swiss Citizens If you work in Denmark for minimum
Short guide – Working in Denmark > 9 hours per week and have your
Apply for a personal tax number and permanent address in another EU/
Step 1 Residence document/
tax card). If you have completed the EEA country, you are entitled to be
residence and work permit
form in full and attached the docu- enrolled in the Danish health insurance
ments required (signed work contract, If you are a citizen from an EU/EEA system. You find further information
marriage certificate (if you are mar- country or Switzerland you may freely and an online application form at
ried) and passport/national ID card), enter Denmark to reside and work. www.lifeindenmark.dk > Cross-bor-
you will receive a preliminary income If you work in Denmark for less than ders > Special health insurance card.
assessment (Danish: forskudsop- 3 months, you do not need to have a You can – however – also choose to
gørelse). At the top of your preliminary residence document/permit. stay in the social security system in
income assesment, you will see your your country of origin if you stay in
personal tax number. Your person- Denmark for less than 6 months.
Step 2 Tax
al tax number works like a Danish
personal identification number (CPR When you work in Denmark, you must Please find a detailed checklist about
number). Your employer will withhold pay income taxes in Denmark – you the 3 steps for registration and what
your tax from your salary and pay it will need a tax card. You can apply to bring when you register at the In-
directly to the tax authorities. for the tax card and a personal tax ternational citizen Service in Copen-
number by completing the online form hagen, Aarhus, Odense and Aalborg
04.063 (www.skat.dk > English > on www.icitizen.dk > Checklist
12 If you work in Denmark for less than 3 monthsFurther information at forms and guidelines can be found on Your employer will withhold your tax
www.newtodenmark.dk www.newtodenmark.dk. from your salary and pay it directly to
the tax authorities.
Non-EU citizens Step 2 Tax
If you do not apply for a tax card, your
When you work in Denmark, you must employer will deduct 55% tax from your
Step 1 Residence document/
pay income taxes in Denmark – you salary
residence and work permit
will need a tax card. You can apply
As a Non-EU citizen you need a res- for the tax card and a personal tax
Step 3 Social security (CPR)
idence and work permit before you number by completing the online form
start working. You must submit your 04.063 (www.skat.dk > English > As your stay in Denmark does not
application for residence and work Short guide – Working in Denmark > exceed 3 months, you cannot register
permit to the Danish Agency for In- Apply for a personal tax number and for a Danish CPR number and thus, you
ternational Recruitment and Integra- tax card). If you have completed the will not be covered by Danish health
tion (SIRI) in Denmark or to a Danish form in full and attached the docu- insurance. Please make sure you are
representation (embassy or consulate) ments required (signed work contract, covered either with an insurance from
in your home country. marriage certificate (if you are mar- your home country or sign up for a
ried) and passport/national ID card), private insurance in Denmark.
As a general rule a residence and work you will receive a preliminary income
permit will be issued on the basis of assessment (Danish: forskudsop- Please find a detailed checklist about
professional or labour market con- gørelse). At the top of your preliminary the 3 steps for registration and what
siderations. However, a number of income assesment, you will see your to bring when you register at the
schemes e.g. the Working Holiday personal tax number. Your person- International citizen Service in Copen-
Programme have been designed in al tax number works like a Danish hagen, Aarhus, Odense and Aalborg
order to make it easier for young personal identification number (CPR on www.icitizen.dk > Checklist
short term employees from some number). Your employer will withhold
countries to get a residence and work your tax from your salary and pay it
permit in Denmark. The application directly to the tax authorities.
If you work in Denmark for less than 3 months 13IF YOU WORK IN DENMARK FOR MORE THAN 3 MONTHS
If you are planning to work/stay in Nordic Citizens number by using either the Interna-
Denmark for more than 3 months you tional Citizen Service or the municipal
should consider your: Citizen Service Center (Danish: Borger-
Step 1 Residence document/
service) where you live.
residence and work permit
Step 1. Residence document/resi-
dence and work permit If you are a citizen from Finland,
Step 3 Tax
Step 2. Social security (CPR number) Iceland, Norway and Sweden you may
Step 3. Tax enter Denmark without any restriction When you work in Denmark, you must
to reside, study or work. You do not pay income taxes in Denmark – you
need a residence document/permit. will need a tax card. You can apply
for the tax card and a personal tax
number by completing the online form
Step 2 Social security/CPR
04.063 (www.skat.dk > English >
If you are planning to stay in Den- Short guide – Working in Denmark >
mark for more than 3 months, you Apply for a personal tax number and
can register for Danish social security tax card). If you have completed the
and a CPR number. If you are planning form in full and attached the docu-
to stay in Denmark for more than 6 ments required (signed work contract,
months, you must register for the CPR marriage certificate (if you are mar-
number. You can apply for the CPR ried) and passport/national ID card),
14 If you work in Denmark for more than 3 monthsyou will receive a preliminary income to apply > Residence as an EU/EEA If you do not apply for a tax card, your
assessment (Danish: forskudsop- citizen employer will deduct 55% tax from
gørelse). At the top of your preliminary your salary
income assesment, you will see your Please note, that you must have com-
personal tax number. Your person- pleted step 1 before you can register Please find a detailed checklist about
al tax number works like a Danish for the CPR number (Step 2) the 3 steps for registration and what
personal identification number (CPR to bring when you register at the In-
number). Your employer will withhold ternational citizen Service in Copen-
Step 2 Social security
your tax from your salary and pay it hagen, Aarhus, Odense and Aalborg
(CPR number)
directly to the tax authorities. on www.icitizen.dk > Checklist
After you have obtained an EU res-
Your employer will withhold your tax idence document you must register
from your salary and pay it directly to your address with the Danish Personal Non-EU Citizens
the tax authorities. Register. If you are planning to stay in
Denmark for more than 3 months, you
Step 1 Residence document/
If you do not apply for a tax card, your can register for Danish social security
residence and work permit
employer will deduct 55% tax from and a CPR number. If you are planning
your salary to stay in Denmark for more than 6 If you are a citizen from a country
months, you must register for the CPR outside the EU/EEA, it is essential that
Please find a detailed checklist about number You can apply for the CPR you have been granted a residence and
the 3 steps for registration and what number by using either the Interna- work permit before you start working.
to bring when you register at the In- tional Citizen Service or the municipal Applications for residence and work
ternational citizen Service in Copen- Citizen Service Center (Danish: Borger- permits must typically be submitted to
hagen, Aarhus, Odense and Aalborg service) where you live. a Danish representative office, e.g. an
on www.icitizen.dk > Checklist embassy or consulate general in the
applicant’s home country. The applica-
Step 3 Tax
tion forms and guidelines can be found
EU/EEA/Swiss Citizens When you work in Denmark, you must on www.newtodenmark.dk.
pay income taxes in Denmark – you
will need a tax card. You can apply Please note, that you must complete
Step 1 Residence document/
for the tax card and a personal tax Step 1 before you can apply for the
residence and work permit
number by completing the online form CPR number.
If you are a citizen from an EU/EEA 04.063 (www.skat.dk > English >
country or Switzerland you can take up Short guide – Working in Denmark >
Step 2 Social security
residence in Denmark. You may enter Apply for a personal tax number and
(CPR number)
Denmark and start to work/study in tax card). If you have completed the
Denmark during the application period. form in full and attached the docu- After you have obtained your res-
It is recommended that you apply for ments required (signed work contract, idence and work permit, you must
the EU residence document as soon as marriage certificate (if you are mar- register your address and apply for a
you come to Denmark. You can apply ried) and passport/national ID card), CPR number. You can apply for the CPR
for a residence document if you: you will receive a preliminary income number by using either the Interna-
assessment (Danish: forskudsop- tional Citizen Service or the municipal
• Have found a job in Denmark or gørelse). At the top of your preliminary Citizen Service Center (Danish: Borger-
• Start studying in Denmark or income assesment, you will see your service) where you live.
• Have sufficient funds to personal tax number. Your person-
support yourself financially or al tax number works like a Danish
Step 3 Tax
supported by another person personal identification number (CPR
• Is a self-employed person or number). Your employer will withhold When you work in Denmark, you must
• Is a family member to one of your tax from your salary and pay it pay income taxes in Denmark – you
the above mentioned groups directly to the tax authorities. will need a tax card. You can apply
for the tax card and a personal tax
The application forms and Your employer will withhold your tax number by completing the online form
guidelines can be found on from your salary and pay it directly to 04.063 (www.skat.dk > English >
www.newtodenmark.dk > I want the tax authorities. Short guide – Working in Denmark >
Apply for a personal tax number and
If you work in Denmark for more than 3 months 15tax card). If you have completed the If you do not apply for a tax card, your apply for a residence document/
form in full and attached the docu- employer will deduct 55% tax from permit and CPR number. The appli-
ments required (signed work contract, your salary. cation process and which forms to
marriage certificate (if you are mar- use, depends on the principal persons
ried) and passport/national ID card), Please find a detailed checklist about and the family members nationali-
you will receive a preliminary income the 3 steps for registration and what ty. You can find further information
assessment (Danish: forskudsop- to bring when you register at the In- about residence document/permit on
gørelse). At the top of your preliminary ternational citizen Service in Copen- www.newtodenmark.dk > You want
income assesment, you will see your hagen, Aarhus, Odense and Aalborg to apply > Family.
personal tax number. Your person- on www.icitizen.dk > Checklist
al tax number works like a Danish On www.icitizen.dk > Checklist “How
personal identification number (CPR Family members (spouse/registered to register and what to bring – Ac-
number). Your employer will withhold or cohabiting partner and children companying family” you can find
your tax from your salary and pay it under the age of 21 years) to work- detailed information about the rules
directly to the tax authorities. ers, students, self employed persons and regulations, application forms and
(principal person) in Denmark can necessary documentation.
16 If you work in Denmark for more than 3 monthstion forms and guidelines can be found
Step 1 Residence and work
Cross-border Workers document/permit:
on www.newtodenmark.dk
Workers who maintain their residence Cross-border workers with Nordic, EU/
Step 2 Tax:
in another country than Denmark and EEA or Swiss citizenship do not need a
travel to Denmark on a regular basis to residence and work document/permit If you earn more than 75% of your
work are considered as cross-border to Denmark. annual income in Denmark, you
workers. can ask to be taxed according to
Non-EU/EEA/Swiss citizens need a the cross-border worker rules. As a
If you are considered as a cross-border work permit before they can start cross-border worker, you are, as a
worker you should consider your: working. You can submit your appli- general rule, entitled to the same tax
cation for work permit to the Danish allowances and deductions as people
1. Residence and work document/ representation (embassy or consulate) living in Denmark.
permit in your home country or to the immi-
2. Tax gration service in Denmark prior to You will need a tax card. You can apply
3. Social security (CPR number) your arrival in Denmark. The applica- for the tax card and a personal tax
If you work in Denmark for more than 3 months 17number by completing form 04.063 card, please contact Udbetaling Dan- If you stay in Denmark less than
(www.skat.dk > English > Short guide mark, telephone +45 70 12 80 81. 185 days within a 12-month period,
– Working in Denmark > Apply for a you may drive a vehicle with foreign
personal tax number and tax card). If Please find a detailed checklist about number plates without having to pay
you have completed the form in full the 3 steps for registration and what Danish registration tax.
and attached the documents required to bring when you register at the In-
(signed work contract, marriage certif- ternational citizen Service in Copen- Please note that if you stay in Den-
icate (if you are married), passport/na- hagen, Aarhus, Odense and Aalborg mark for more than 185 days within
tional ID card and your residence and on www.icitizen.dk > Checklist one year, you are considered to reside
work permit (Non-EU citizens only), in Denmark and you must register your
you will receive a preliminary income vehicle in Denmark.
Step 4 Bank, insurance etc.
assessment (Danish: forskudsop-
gørelse). At the top of your preliminary You need to open a bank account in If you are unsure of the duration of
income assessment, you will see your order for your employer to pay out your stay in Denmark or your country
personal tax number. Your person- your salary. As soon as you have your of residence, you can apply for per-
al tax number works like a Danish personal tax number you must open mission to drive a vehicle with foreign
personal identification number (CPR a bank account. It is an advantage to number plates in Denmark. Please
number). Your employer will withhold have an Easy Account (Danish: Nem- note that you will be charged a fee of
your tax from your salary and pay it konto). This is generally a current ac- DKK 400 to process your application.
directly to the tax authorities. count, into which payments from your
employer are made. The Nemkonto is Submit the following information to
If you do not apply for a tax card, your also used by the Danish state for e.g. the Danish Motor Vehicle Agency (Mo-
employer will deduct 55% tax from tax refunds. torstyrelsen):
your salary.
Contact the bank you prefer concern- • Form 21.059
ing opening of a bank account. • A copy of the vehicle
Step 3 Social security
registration certificate
(CPR number)
• An employment or student
Insurance
As a cross-border worker you have a contract to document the duration
right to health insurance services in When you work for a Danish employer of your stay in Denmark
both your country of residence and in you are covered by the occupation- • A receipt for having paid the
Denmark. al accident insurance held by your processing fee of DKK 400
employer, but only in the hours you are
All of your family members, who do working. In your spare time you will be Apply as soon as you start working in
not have health insurance of their covered by your insurances from your Denmark. Until you get your permis-
own, are also insured via the Danish home country. sion, you must bring the application
national health insurance scheme. whenever you drive in Denmark. Re-
However, family members, who live in member always to keep the permis-
Driver’s license
your home country may only receive sion in your car.
medical treatment in their country of As a cross-border worker you can use
residence and in accordance with that your driving license from your home On www.oresunddirekt.com (in
country’s laws. country. Danish, English and Swedish language)
you find more information concerning
You can apply to be enrolled in the cross-border workers between Den-
Vehicles
Danish health insurance system via mark and Sweden.
www.lifeindenmark.dk > Cross-bor- As a cross-border worker you are
der commuters > Special health allowed to use your foreign registered On www.eures-kompas.eu and
insurance card. If you are entitled vehicle to and from work in Denmark. www.pendlerinfo.org (in Danish and
to be enrolled, you will receive the If you return to your home country German language) you find more infor-
special health insurance card within on a daily basis you do not have to do mation concerning cross-border work-
2-3 weeks by post to your address in anything, but it is generally advisable ers between Denmark and Germany
your home country. The special health always to keep a copy of your employ-
insurance card is issued by Udbetaling ment contract and your special Danish More information concerning tax in
Danmark. If you have any questions health card in your vehicle. English: www.skat.dk > English >
about the special health insurance Shortcuts > Motor vehicles
18 If you work in Denmark for more than 3 monthsIf you work in Denmark for more than 3 months 19
Questions about tax and vechiles One of the conditions that must be first day of your stay. You can apply
email via www.skat.dk > Contact or fulfilled in order for a situation to for the CPR number by using either
telephone +45 72 22 27 96 be characterised as posting is that the International Citizen Service or the
an employment relationship exists municipal Citizen Service Center (Dan-
between the worker and the posting ish: Borgerservice) where you live.
Posted workers enterprise or temporary work agency.
Another condition is that the enter-
Tax
If you are posted to work in Denmark, prise making the posting has to be
and your employer is a foreign company genuinely established in the country of If you are posted to Denmark and
temporarily providing a service in Den- origin, which means that the enter- your employer has got a permanent
mark, you are covered by the Danish Act prise must have substantial activity in establishment in Denmark, you have
on Posting of Workers. Further informa- that country. to apply for a personal tax number and
tion on www.workplacedenmark.dk a Danish tax card, no matter how long
you intend to stay in Denmark. The
Residence and work permit?
If you are posted to work in Denmark same rule applies if you establish a
you are assured some minimum rights Before you can start work in Denmark business in Denmark. Further informa-
concerning your working conditions. as a posted employee you need to find tion on www.skat.dk > English > Short
You have the same right to a safe and out if you require a residence and work guide – Working in Denmark.
healthy working environment as Danish permit. This depends on where you
citizens. Other areas covered by posted come from.
Further information
worker’s rights are: discrimination at
the workplace, equal rights and equal If you are a citizen of a Nordic country You find further information
pay for men and women and some you can freely live and work in Den- about working conditions, health
of the regulation on working hours. mark. and safety, tax and regulations
Besides this, you are assured the min- on posting for posted workers at
imum rights arising from the Danish If you are a citizen from an EU/EEA www.workplacedenmark.dk
Holiday Act, if the holiday regulations in country or Switzerland, you can start
your home country are less generous. to work in Denmark and then apply for
a registration document at the Danish
Agency for International Recruitment
What is a posted worker?
and Integration (SIRI).
And what is posting?
A worker posted to Denmark is an If you are a citizen of a country outside
employee who is usually employed in EU/EEA/Switzerland, and you are
another country and is sent to Den- posted by an enterprise from a EU
mark by their employer to work for a country, you have to seek further
limited period of time. advice on www.newtodenmark.dk If
you are a non-EU/EEA/Swiss citi-
An enterprise is considered to have zen, and you are not covered by the
posted workers to Denmark in the regulations on posting of workers, you
following situations: always have to apply for a residence
and work permit before starting
1. The enterprise has sent an employ- work in Denmark. The application
ee to Denmark to provide a service forms and guidelines can be found on
to an enterprise or private person www.newtodenmark.dk
in Denmark.
2. The enterprise, a temporary work Social security (CPR number)
agency, for example, has hired out
an employee to a user enterprise in If you plan to work and live in Denmark
Denmark. for more than 3 months, you need to
3. The enterprise has sent an em- apply for a CPR number at the Danish
ployee to an enterprise in Denmark National Register (Folkeregisteret).
within the same group or which is If you stay in Denmark for more than
otherwise affiliated to the posting 6 months, you are considered to be
enterprise. fully tax liable to Denmark from the
20 If you work in Denmark for more than 3 monthsJOB SEEKERS
WHAT TO BRING WHEN YOU REGISTER
AT THE INTERNATIONAL CITIZEN SERVICE
Job seekers from EU/EEA Register for EU residence
Jobseekers from EU/EEA
countries and Switzerland with sufficient funds countries and Switzerland
with unemployment benefits
If you are a citizen from an EU/EEA
country and are able to support from another EU/EEA
Legal stay in Denmark
yourself financially (or know someone country or Switzerland.
without registration
who is able and willing to support you),
If you are a citizen from an EU/EEA you can apply for a residence docu- Jobseekers with unemployment ben-
country or Switzerland you can stay ment to Denmark based on sufficient efits from another EU/EEA country
legally in Denmark for up to 6 months funds and hereafter a CPR number. or Switzerland must register at a
without registration while searching You can register at the International Workindenmark Center immediately
for a job. During the 6 months you will Citizen Service or at the Danish Agency after arrival in Denmark.
not get a personal registration number for International Recruitment and
(CPR number). If you need medical Integration (SIRI). You can find further
Please bring:
assistance during the 6 months, you information and the application form
need your blue European health card on www.newtodenmark.dk > You can • Form PD U2 from your home
from your home country. Please note, want to apply > Residence as an EU/ country, dated and signed by
that you have no rights for financial EEA citizen > EU residence as a person the institution, which pays out
support from Denmark during your with sufficient funds for self support your unemployment benefits.
stay. After the 6 months period, you • Proof of registration as
can stay in Denmark as a job seeker, as Here you can also find detailed infor- unemployed. As proof of
long as you can prove that you are still mation about the rules and regula- registration as unemployed
looking for work, and that you have a tions, application form and a list of in Denmark, you must upload
genuine chance of being hired. necessary documentation. your CV (Curriculum Vitae) on
www.workindenmark.dk >
Create profile. When you have
completed your CV, you will
be given a CV number. Please
bring the CV number, when you
register at Workindenmark.
You find Workindenmark offices in
Copenhagen, Aarhus and Odense.
You can also register as a jobseeker
with unemployment benefits at the
International Citizen Service in Aalborg
during opening hours.
Job Seekers 2122 job seekers
INTERNATIONAL CITIZEN SERVICE (ICS)
Apart from the registration, Interna-
International Citizen Service West
tional Citizen Service offers foreign
employees, job seekers and their fami- Åboulevarden 31, 1st floor
lies useful information about: 8000 Aarhus C
• Job search seminars in Denmark Phone: +45 72 22 33 75
• E-learning program and video Mail: west@icitizen.dk
tutorials about job search, Office hours:
job interviews, LinkedIn and Thursday 13.00 - 17.00
International Citizen Service is a nation Danish work place culture Friday 9.00 - 13.00
wide service for foreign employees • Job search for international
and Danish companies. In the Inter- students
national Citizen Service you find all • Danish courses
International Citizen Service South
relevant authorities under one roof • The Danish tax system
– the Danish Agency for Internation • Registration of foreign vehicles Dannebrogsgade 3, 1st floor
Recruitment and Integration (SIRI) • Living and working 5000 Odense C
(residence document for EU/EEA/ conditions in Denmark
Swiss citizens and residence and • Authorization and approval Phone: +45 72 20 54 20
work permit for non-EU/EEA/Swiss of professional qualifications Mail: south@icitizen.dk
citizens), the Danish Tax and Customs for regulated professions Office hours:
administration , the local municipal ad- • Driver’s license Wednesday 8.30 - 12.30
ministration (CPR number and health • Study and career Thursday 12.00 - 16.00
card) and Workindenmark. • Schooling
• Day-care for children
International Citizen Service East
In most cases the foreign employee • Network and social
only needs to visit International Citizen activities in your area Gyldenløvesgade 11
Service in order to get the paperwork 1600 Copenhagen V
done and find answers to possible
questions. Please note, that if you Phone: +45 33 66 66 06
want to apply for an EU residence Adresses and opening Mail: east@icitizen.dk
document/residence permit, you must hours – International Office hours:
book an appointment in the ICS open- Monday – Wednesday 10.00 - 15.00
Citizen Service
ing hours prior to your visit in Interna- Thursday 11.00 - 15.00
tional Citizen Service Friday 10.00 - 14.00
The four International Citizen Service
You find the International Citizen Ser- offices have the following office hours Please remember to use the detailed
vice in Copenhagen, Aarhus, Odense and contact information: checklist on www.icitizen.dk > Check-
and Aalborg list before you visit the International
citizen Service
International Citizen Service North
At www.icitzen.dk you find details
about addresses and opening hours. Rantzausgade 4, 1st floor Find more information at
You also find a detailed checklist about 9000 Aalborg www.icitizen.dk
how to register and what to bring
when you register at the International Phone: +45 72 14 21 11
citizen Service. Please use the check- Mail: west@icitizen.dk
list before you visit the International Office hours:
Citizen Service. Monday 9.00 - 13.00
Thursday 12.00 - 16.00
International citizen Service 23WORKING IN DENMARK
WORKING CONDITIONS IN DENMARK
Danes love their jobs the most important terms and condi- parties outside of the company,
tions of your employment. these parties must be identified in
Danes have the highest job satisfac- the contract.
tion rating in Europe. Many highlight The employment contract must at
the 37 hours work week, 5+1 weeks least contain information on the fol-
Collective agreements
paid vacation (after one year of work lowing:
in Denmark) combined with flexible Conditions of employment and wages
working hours. Others emphasise a 1. Employer’s and employee’s name are normally regulated through collec-
good work-life balance at many work and address. tive agreements that are negotiated
places – which means you can have 2. The location of the workplace or, if by trade unions and employers organ-
both a professionall cereer and a good there is no fixed workplace, where izations. There is no minimum salary
family life. Some employees also get a the work is primarily performed/ determined by law in Denmark.
full salary during illness and full pay- information that the employee is to
ment for the first 2 days, if you need to work in various locations, and the Certain areas of work conditions are
stay at home with your ill child. employer’s main office or address. however regulated by law – holidays,
3. Job description or employee’s job equal opportunities and health and
title, rank or job category. safety.
Working hours
4. Employment commencement date.
The standard working week in Den- 5. Expected duration of employment, Many employees are member of a
mark is 37 hours split over 5 days. if not permanent employment. trade union and many employers are
Lunch breaks are typically 30 minutes 6. The employee’s rights regarding part of an employer confederation.
long. Lunch breaks are paid as regular holidays, including whether salary This ensures that collective bargaining
working hours in the public sector, will be paid while the employee is agreements cover a large percent-
whereas most private employees pay on holiday. age of employees and are widely
for lunch breaks themselves. However, 7. Employee’s and employer’s terms respected. In addition to centralized
this varies from workplace to work- of notice. agreements, the collective bargaining
place. 8. The applicable or agreed salary system can also be used at the work-
to which the employee is entitled place level.
Working hours are not regulated by upon commencement of employ-
law in the private sector, but rather, ment and allowances or other
Health and safety
are determined by collective agree- forms of remuneration that are not
ment or individual contracts. included herein, e.g. pension con- All employees working in Denmark
tributions, lodging and meals. The must comply with the Danish Work-
frequency of salary payments must ing Environment Act. The Act aims at
Employment contract
also be included in the contract. preventing accidents and illnesses at
You have a legal right to get an em- 9. The standard daily or weekly work- the workplace. It is the responsibility
ployment contract from your Danish ing hours. of the employer to ensure that work-
employer. As a foreign employee you 10. Information on which collective ing conditions are safe and sound.
are covered by the same rules and agreements or other agreements Further the employer has a variety of
regulations as Danish employees. The regulate the employment and responsibilities e.g. to ensure that the
law stipulates that you must have an working conditions. If the collec- employees receive work instructions.
employment contract which specifies tive agreements or agreements You as employee must participate in
in question were entered into by the co-operation on safety and health.
Working in Denmark 25Furthermore, you have an obligation to In most collective agreements you The holiday pay that you earn during
use the protective equipment pro- have additionally 5 days of holiday per the transition year will be converted
vided by the employer. More infor- year – also known as the 6th holiday into savings in the new fund, Lønmod-
mation about health and safety on week. Whether you have this right or tagernes Feriemidler. You will have
www.arbejdstilsynet.dk > click on the not – please ask your employer or your these savings paid out when you reach
English, German, Polish or Lithuanian union. the state pension age.
flag.
On 1 September 2020 we will get a You can read more about holiday
new Holiday Act. The new Holiday pay during the transition year on
Insurance
Act allows you to take your holiday www.lifeindenmark.dk > Living in
Employers have a legal obligation to as soon as the month after you have Denmark > Work > Holiday allowance
obtain an employers occupational earned it. The new Holiday Act does > Questions and answers about holi-
accident insurance, which protects you not change the fact that you will earn day pay during the transition year
in case of accidents during your work 25 holidays per year – the equivalent
hours. of 2.08 holidays for each month of
Holiday pay
employment.
Consider a private household insur- If you are paid monthly, you will
ance policy if you want liability and usually get your normal salary plus a
The transition to the new
accident insurance during your spare holiday supplement of typically 1% of
Danish Holiday Act
time. the qualifying salary from the previ-
Before the new Holiday Act enters into ous calendar year during your holiday.
force, there will be a transition year Most people receive their holiday
Holiday
from 1 September 2019 to 31 August supplement in late April or May.
As an employee in Denmark you have 2020 in order to ensure smooth tran-
the right to 25 days of holiday after 1 sition from the old holiday rules to the If you are paid by the hour, you get
years work. new ones. 12.5% in holiday pay of your qualifying
salary in the qualifying year.
26 Working in DenmarkEven if you have not earned the right • In Denmark the tax system is of Copenhagen is the same as in other
to five weeks of paid holiday, you can progressive which means that European cities.
still go on holiday. However, you have the more you earn the higher
to pay for the days off you have not percentage you pay in direct tax. This information only gives you the
earned. Employers have the right to most important tax information. You
deduct 4.8% from your salary for each find further information in several
The taxes consist of:
day you take off. languages on www.skat.dk > English
1. Bottom-bracket tax (Danish: > Short guide – Working in Denmark.
The employer calculates the holiday Bundskat)
allowance to which you are entitled. 2. Top bracket tax (Danish: Topskat) Telephone numbers and opening hours
The employer then transfers the 3. Health contribution (Danish: Sund- can be found in the chapter “Important
amount due to FerieKonto, or issues a hedsbidrag) telephone numbers and addresses”.
holiday card to the employee. In both 4. Labour market contribution, AM- Please be aware that the following
cases, the amount due is paid to the bidrag (Danish: Arbejdsmarkeds- information only is valid for the tax
employee at a later date, when the bidrag) year 2020 and that change in tax rates
holiday is taken. 5. Municipality tax (Danish: Kom- may apply.
muneskat)
You take the right to paid holiday with 6. Church tax (Danish: Kirkeskat) (vol-
Tax year
you if/when changing jobs. untary)
7. Indirect tax – VAT (Value added-tax The tax year in Denmark coincides
If you move to another country, the – Danish: Moms) with the calendar year. The actual
money can be paid out before you amount of tax is calculated after the
leave. Further information in the sec- Denmark is a classic welfare state. end of the year, as a result of which
tion “Leaving Denmark” Helping fellow citizens when they get you will have to make an additional
ill, become old or lose their jobs is con- payment or you will receive a refund.
sidered a joint responsibility. The same The Danish tax system consists of 3
Tax goes for high quality childcare and free steps:
schooling for everyone.
Everyone working in Denmark pays 1. Preliminary Income Assessment
income tax and needs a tax card. The This explains why Danish taxes are 2. Tax assessment notice
tax card is issued by the Danish tax so high. In 2018, taxation came to 3. Final tax notice
authority (based on the information you 48.2 percent of the Gross Domestic
give on form 04.063 (www.skat.dk > Product, making the Danes the highest
1. Preliminary Income Assessment
English > Short guide: Working in Den- taxed population in Europe, a record
(Danish: forskudsopgørelse)
mark – choose language). You will be most people would not boast about.
asked to upload a copy of your employ- When it comes to income tax, the av- When you start working in Denmark
ment contract, your passport and your erage citizen pays almost half of their you must apply for a tax card. The tax
marriage certificate (if you are married). salary in tax. In addition, most goods authorities generate a preliminary
include 25 percent VAT (’Moms’ in tax card for the coming year. The tax
If you do not apply for a tax card, your Danish). Cars, petrol, alcohol and other card is based on your expected income
employer will deduct 55% tax from goods are also taxed in order to limit and deductions from form 04.063
your salary consumption. (www.skat.dk > English > Short
guide: Working in Denmark – choose
The tax card is electronic and your em- To compensate for high taxes, Danish language). Please make sure to state
ployer has access to your tax informa- salary levels are among the highest in your annual income as accurately as
tion. You will receive a copy of your tax the world, and many welfare services possible. Should your income change
card by post approximately 3 weeks that strain household budgets in other significantly in the course of the year,
after you have applied. The employer countries are either free or state-sub- you can change your tax information at
sends the sum of your withholding tax sidized in Denmark. Medical help, any time. Since recently, the tax card is
to the tax authority as a preliminary hospital treatment, schooling and no longer sent out in paper form, but
tax payment. You can see how much elderly care are all free – and day care is kept on file in your electronic tax file
tax you have paid during the year on for children is far cheaper than in most at SKAT (www.skat.dk). You can view
your payslips. other countries. This means that the this on your computer using your Ne-
purchasing power in the Danish capital mID. Please check the information on
the tax card. If everything is correct,
Working in Denmark 27You can also read
