Information guide for international students, not individual legal, tax or medical advice. Requirements, amounts and procedures may change: always check the relevant source before acting.

Operational framework

In Denmark citizenship, duration, type of course, address and work produce separate practices. SIRI, municipality, Skattestyrelsen, university and health region do not replace each other: every decision must be verified with the competent authority.

Tax card

Rule: Those who work in Denmark need a digital tax card. If the employer does not have the correct card, he or she may apply a withholding tax of fifty-five percent.

What to do: Request it no later than one month before starting work and check the preliminary income assessment.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

CPR and tax personal number

Rule: The civil CPR and the personal tax number may coincide in form, but derive from different administrative needs. Anyone who is not registered as a resident can receive a tax number for employment.

What to do: Use the appropriate Skattestyrelsen route and do not present your tax number as proof of right of residence.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

Primary, secondary and exemption card

Rule: The primary tax card must be used by only one payer; the secondary can be used by others. The exemption card only covers the available allowance and does not eliminate all contributions.

What to do: Tell the employer and SU which card to use and check E-tax to avoid double use of the primary card.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

Amounts 2026

Rule: Personal allowance depends on the situation; the tax page generally indicates DKK 54,100 for 2026. The eight percent labor market contribution also normally applies to the salary according to the applicable rules.

What to do: Read your forskudsopgørelse instead of using the general amount as your personal guarantee.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

Student tax rule

Rule: For many students arriving to study, a special rule can defer full tax liability until day 366 of attendance in two years; Danish income can remain taxed first and not all fall under the rule.

What to do: Tell Skattestyrelsen about your job, business, foreign income and tax ties with Italy and ask for an individual evaluation.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

Bank account and basic account

Rule: Banks apply KYC checks on identity, address, tax residence and origin of funds. NemKonto is the designated account for government payments and is not necessarily a separate product.

What to do: Compare fees and requirements, designate NemKonto only on the official channel and do not hand over MitID or OTP.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

Budget and currency

Rule: Rent, deposit, down payment, transportation, insurance and expenses are in DKK; Tuition for non-EU students varies per course and should not be covered with uncertain future employment.

What to do: Maintain a separate starting fund and simulate at least three months without salary or SU.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

Departure and declaration

Rule: The final tax assessment may arrive after departure; account, Digital Post and address must remain up to date.

What to do: Check årsopgørelse, keep payslips and certificates and coordinate any double taxation with the applicable convention.

Operational verification: Keep source, complete document, date, receipt and identity of the competent office; Don’t just rely on a verbal response.

Documentary protocol

Create three files: stay and CPR; home and insurance; work, SU and taxes. Save the version of the page consulted, the submitted package, receipt and complete response. If you change course, job, address or coverage, review all related paperwork before the change.

Official sources

Verified: 2026-08-30.