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Do you live in Denmark and receive social security benefits from another Nordic country?

This applies to you who live in Denmark and receive social security benefits from another Nordic country. The information only applies to tax on the foreign social security benefits. If you receive a pension payment from another Nordic country, see pension.

Taxation in the source country

Social security benefits paid from other Nordic countries may be liable to tax there.

Taxation in Denmark

Social security benefits from other Nordic countries are liable to tax in Denmark. If you pay tax in the source country, you can claim a deduction from the Danish tax for the tax you have paid in the other country (credit). The deduction is limited to the Danish tax on your social security benefits income.

You must declare the income in Denmark by TastSelv at skat.dk or submit the "Declaration of overseas income" form 04.012.

Payment of tax

The agency who pays social security benefits is not required to pay withholding tax to the Danish tax authorities. Therefore, you must ask Skattestyrelsen for a new Danish tax card, which takes into account the foreign social security benefits and tax paid in the source country. You pay the tax, through your preliminary tax assessment by your Danish income or as B-skat. You must declare you foreign income in the Danish tax assessment when the income year is finished

Select the other country here:   Iceland | Norway | Finland | Sweden
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