Starting work in Denmark as an EU citizen: residence document, CPR, tax card and NemKonto

As an EU citizen you have the right to work in Denmark. The paperwork is not difficult, but it comes in a fixed order: one document unlocks the next. Get the order wrong and you end up waiting for an appointment, or paying 55% tax on your first salary.

This guide is for citizens of EU and EEA countries and Switzerland. Nordic citizens have their own, simpler rules, and citizens of other countries need a residence and work permit from SIRI before they can start.

The order that works

1. A job offer in writing. A signed contract or a confirmation of employment is the document the rest builds on. You need it for the EU residence document and for the tax card.
2. The EU residence document. If you will stay longer than three months, apply online on nyidanmark.dk (application form OD1/A, EU residence as a worker). Within 30 days of applying online you must appear in person at a SIRI branch office or an International Citizen Service (ICS) centre, otherwise the application is treated as withdrawn. There is no fee. SIRI states a normal processing time of 0 days for workers, or up to a month if more documentation is needed. Apply within three months of entering Denmark, or within six months if you are looking for work.
3. An address and a CPR number. You can only get a CPR number once you have found a place to live and actually live there. Register at Borgerservice in your municipality or at an ICS centre, and bring your EU residence document, your passport or ID card, and proof of address such as your rental contract.
4. Your health insurance card. When you register for CPR, you choose a doctor. The yellow health insurance card arrives at your address about two to three weeks later, and a digital version is available in the Sundhedskortet app.
5. MitID and Digital Post. Once you have a CPR number and can meet the ID requirements, you can get MitID, the digital ID you use for banking, tax and public services. Digital Post from public authorities starts automatically when you have a CPR number. Read it in the Digital Post app, on mit.dk or in e-Boks, and keep an eye on your physical mailbox too.
6. Your tax card. With a CPR number, a registered address and MitID, you create the tax card yourself on skat.dk. It is usually generated straight away, although approval can take up to five days. Your employer receives it electronically, so there is nothing to hand over.
7. A bank account and NemKonto. According to Lifeindenmark, you can only open an account with a Danish bank once you have your tax card. Bring photo ID and your address details. Then choose the account as your NemKonto, so that tax refunds and holiday pay reach you.

Step	Where	What you need
EU residence document	nyidanmark.dk, then SIRI or ICS in person	Passport or ID card, contract or confirmation of employment
CPR number	Borgerservice or ICS	EU residence document, passport or ID card, proof of address
MitID	mitid.dk or Borgerservice	CPR number, valid ID
Tax card	skat.dk	CPR number, address and MitID, or form 04.063
NemKonto	Your bank	A Danish bank account

Working three months or less

For a short job you do not need the EU residence document, and you work on a personal tax number instead of a CPR number. Apply for a tax card with the Danish Tax Agency's digital form 04.063, which creates the personal tax number at the same time. You need your contract or confirmation of employment signed by you and the employer, your passport or ID card, and your marriage certificate if you are married. It takes about two weeks, and you can apply at the earliest one month before your first working day.

Three mistakes that cost money

• Starting without a tax card. Your employer must then withhold 55% tax from your pay, without deductions. Too much tax is settled when your annual tax is calculated, but until then the money is gone from your payslip.
• Using your main tax card at two jobs. The main card (hovedkort) works with one employer only, the one where you earn the most. Other employers use your secondary card (bikort).
• Booking a CPR appointment before you live at the address. You can only be registered at an address you actually live at.

For employers

You can hire EU, EEA and Swiss citizens without a work permit. Make sure the new employee has a tax card before the first payroll run, or you must withhold 55%. Give them their written terms of employment on time: under the act on employment terms (Lov om ansættelsesbeviser og visse arbejdsvilkår), the core terms must be provided within seven calendar days of the start and the rest within one month, for anyone working more than three hours a week on average. Skattestyrelsen also asks employers to report a foreign employee's tax identification number (TIN) from their home country.

How Clever Recruiting helps

Clever Recruiting (CR Recruiting Group ApS, CVR 46664426) is a Danish recruitment agency. We match candidates from Denmark and the rest of the EU with employers in transport, farming, hospitality, construction, mechanics and cleaning, and we walk new arrivals through the Danish paperwork: tax card, NemKonto, Digital Post and the documents employers ask for. It is free for candidates. Apply on the job site for your field, and we reply within 24 hours:

• DriverJobs.dk for delivery, van, truck and taxi work
• FarmingJobs.dk for agriculture
• HorecaJobs.dk for hotels and restaurants
• MechanicJobs.dk for workshops and fleets
• ConstructionJobs.dk for building and trades
• CleaningJobs.dk for cleaning