Umzug nach Denmark: Steuern, Aufenthalt und Leben
So werden Sie in Denmark steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Denmark the top income tax rate is 60.5%, dividends are taxed at up to 42% and companies pay 22% corporate tax.
How to move and become tax resident
You can become tax resident in Denmark from arrival once you take up residence (Home available + take up residence → full liability from arrival; or 6 months stay). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 4 open residence programmes in Denmark — see the list below.
Living there
Copenhagen has a temperate oceanic climate with winter highs around 3 °C and summer highs around 22 °C.
Key facts
| Höchste Einkommenssteuer | 60.5% |
|---|---|
| Dividendensteuer | 42% |
| Gewinnsteuer | 22% |
| Steuerliche Ansässigkeit | ab Zuzug — Home available + take up residence → full liability from arrival; or 6 months stay |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | temperate oceanic · 3° / 22° (Copenhagen) |
Aufenthaltsprogramme in Denmark
Aktive Programme
- EU residence document (EU/EEA and Swiss citizens) — freeMovement · 2026-10
Citizenship 9 yrs + Danish test, very strict
- Start-up Denmark — entrepreneur · 2026-10
Annual cap 75 founders
- Pay Limit Scheme (also Positive Lists, Fast-track) — Einkommen / Jahr CHF 69'550 · 2026-10
PR normally after 8 yrs (4 with extra criteria) + Danish test + work history
- Family reunification – spouse or cohabiting partner — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Denmark to become tax resident?
ab Zuzug. Home available + take up residence → full liability from arrival; or 6 months stay Holiday stays alone don't trigger; researcher/key-employee 27% scheme
How much tax will I pay in Denmark?
In Denmark the top income tax rate is 60.5%, dividends are taxed at up to 42% and companies pay 22% corporate tax.
Which residence programmes does Denmark offer?
EU residence document (EU/EEA and Swiss citizens); Start-up Denmark; Pay Limit Scheme (also Positive Lists, Fast-track); Family reunification – spouse or cohabiting partner
What is the usual way to move to Denmark?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Estonia · Finland
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.