When you are fully liable to pay tax to Denmark, you are obliged to declare all your income and tax deductions – both from Denmark and abroad – to the Danish tax authorities.
In Denmark, a so-called global income principle applies, according to which income is taxed even if it comes from abroad.
The principle may result in the same income being taxed both in Denmark and abroad.
You declare your foreign income and deductions at www.skat.dk/english. Here you log on via the self-service system E-tax (TastSelv) by clicking ‘Log on for individuals’ and using your NemID. Select ‘Udenlandsk indkomst’ (Foreign income) under the item ‘Ret årsopgørelse/oplysningsskemaet’ (Correct your tax assessment notice/tax return). Here you declare your foreign income.
You can also fill in and submit form 04.011 EN (Tax return for foreign business income) and form 04.012 EN (Tax return for foreign income), which you find at www.skat.dk/forms.