Working across borders
Working from home in Denmark for a foreign employer
The employer’s address alone does not determine your tax. Your workplace and tax liability matter.
Updated
Where do you perform the work?
If you live in Denmark, are fully liable to Danish tax and work from home for a private foreign employer, salary is generally taxable in Denmark. Being paid from abroad does not itself make the work foreign employment.
Arrange ongoing tax payments
If the employer does not withhold Danish tax, you must arrange payment. Official guidance specifies field 207 on the preliminary assessment for salary from a private foreign employer for work in Denmark, resulting in B-tax instalments.
On the annual assessment, field 1015 under foreign income is used. Ensure the same salary is not also left as an extra amount in field 15. Follow TastSelv guidance.
Several working countries
Keep a calendar of working days and payslips. Business travel and the relevant tax treaty need an individual assessment. Public-sector employers can have different taxing rules; clarify employer type and workplace before using these fields.
What does this mean for you?
This page is general. Your own situation may be different, so talk to us before you act on it.
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