10. februar 2012
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Tax in Denmark 2008

The following outline of the tax laws shows the most common taxes and duties paid by normal taxpayers. It also provides background information on the reasons for these taxes and duties.

It is not intended for businesses, major shareholders and other people with more complicated tax affairs.

If this text does not provide the information you are looking for, please see the website of the Ministry of Taxation at www.skm.dk or the website of SKAT at www.skat.dk.

Unless otherwise specified, all amounts, limits etc. apply for 2008. If you require the figures for previous years, they can most likely be found on www.skm.dk/tal og statistik.



Section 1: How is tax revenue generated?

Section 2: How is income taxed?

Section 3: Families, married couples and children

Section 4: Wage earners

Section 5: Students, the unemployed and pensioners

Section 6: Property owners

Section 7: Shareholders

Section 8: Bondholders

Section 9: Pension investors

Section 10: VAT, payroll tax and environmental taxes

Section 11: The tax authorities - who, what, where?