Guide · Moving abroad

Moving to Denmark: CPR number, taxes and everyday life

As of November 2026 · about 7 minutes' read

As an EU citizen, you need no visa and no work permit for Denmark. Even so, almost nothing works there without one number: the CPR number. With it you get a bank account, a doctor, a salary and digital access to every public authority. This article shows the steps in the right order and what to expect with taxes, housing and your car.

Residence document from SIRI

As an EU citizen, you may stay in Denmark for up to three months without any formalities, or up to six months if you are looking for work. If you stay longer, you need an EU residence document (“registreringsbevis”). It is not a permit. It confirms your right to free movement.

The responsible authority is the Danish Agency for International Recruitment and Integration, SIRI for short (“Styrelsen for International Rekruttering og Integration”). This used to be the job of the Statsforvaltningen, which no longer exists in that form. You apply online and then go in person, with your passport and proof, to a SIRI service centre or an International Citizen Service. For Germans in the south, there is one in Sønderborg.

Which proof you need depends on your status:

• Employees: employment contract or confirmation from the employer.
• Self-employed: proof of your business, for example a Danish company number (CVR).
• Pensioners and others not working: proof of sufficient means and of health insurance.

You can find the official information on nyidanmark.dk and lifeindenmark.borger.dk, both also in English.

CPR number, MitID and health card

With your residence document and a fixed address, you register with the citizen service (“Borgerservice”) of your municipality. There you get your CPR number, your personal identification number. By law, you should register within five days of moving. To register, you usually need a tenancy agreement or purchase contract.

Once you have the CPR number, the next steps follow almost automatically:

• Yellow health card (“sundhedskort”). It arrives by post after you register, usually within a few weeks. When you register, you choose a GP. Doctor’s visits and hospital care are paid for by taxes and free for you. You pay part of the cost of the dentist and medicines yourself.
• MitID. Your digital identity for authorities, your bank and your post. You apply for it at Borgerservice or later through your bank.
• Digital Post. In Denmark, authorities write to you almost only digitally. With MitID you read your post in the “Digital Post” app or on borger.dk.
• Bank account and NemKonto. Everyone in Denmark has a “NemKonto”, the account into which authorities and employers pay money. It is a normal account that you register as your NemKonto.
• Tax card. On skat.dk you set up a preliminary income assessment (“forskudsopgørelse”). Without it, your employer deducts a high flat rate.

Taxes: high, but you get something back

Denmark has one of the highest income taxes in Europe. In return, healthcare, education and many social benefits are paid for almost entirely from taxes. Income tax is made up of several parts:

• Labour market contribution (“AM-bidrag”): 8 per cent of your gross pay, before all other taxes.
• Municipal and church tax: about 23 to 26 per cent, depending on the municipality. Members of the Danish National Church also pay about 0.5 to 1.3 per cent church tax.
• State tax: a basic tax on income and, since 2026, several bands for higher incomes.

On top of this there is a personal allowance and deductions, for example for travel to work. On middle incomes you usually keep clearly less in the end than in Germany, and on high incomes the marginal tax rate is above 50 per cent. In return, there are hardly any social security contributions like those in Germany.

For well-paid skilled workers coming from abroad, there is a special scheme (“forskerskatteordning”). If you reach the salary threshold and meet further conditions, you pay a flat rate of about 33 per cent in total for up to seven years. Check the conditions with your employer before you sign the contract.

Cross-border commuters: living in Germany, working in Denmark

Many Germans in the border region live in Schleswig-Holstein and work in Denmark. For them, the usual rules are:

• Under the double taxation agreement (DBA), your pay is taxed in Denmark. In Germany it is tax-free, but through the progression clause (Progressionsvorbehalt) it raises the tax rate on your other income.
• Under EU law, you are covered by social security in the country where you work, which is Denmark.
• You still need a Danish tax number. As a commuter, you do not need a residence document.

The combination is complicated, especially for pensions, child benefit (Kindergeld) and your family’s health insurance. Advice is available from the cross-border commuter information centres in the region, for example the Regionskontor & Infocenter in Padborg.

Housing: renting, buying, andelsbolig

In Copenhagen and Aarhus, housing is scarce and expensive. In the countryside and in Jutland, houses are often much cheaper than in comparable locations in Germany. There are three usual forms:

• Renting (“lejebolig”): privately or as non-profit housing (“almen bolig”) through waiting lists, which in cities often take years. A deposit of up to three months’ rent plus rent paid in advance is common.
• Andelsbolig: you buy a share in a housing cooperative and with it the right to use a flat. Prices are capped by law and are usually below the open market. Good andelsboliger are often allocated through internal waiting lists.
• Buying (“ejerbolig”): as an EU citizen who lives or works in Denmark, you may usually buy a house or flat as your main residence. A holiday home, on the other hand, is almost always ruled out. Details are in the article Buying property in Denmark as a German.

Cars: the registration tax

If you move your residence to Denmark, you usually may not keep driving a car registered in Germany permanently. It has to be registered in Denmark, and that triggers the registration tax (“registreringsafgift”). It is based on the value of the car and is charged in bands:

• For petrol and diesel cars, the 2026 rates are 25, 85 and 150 per cent on the respective value bands, minus some allowances.
• For used cars, the value of a comparable car on the Danish market is used.
• Electric cars pay much less, but the tax is being raised step by step.

For expensive or newer cars, this quickly adds up to five-figure sums. It is often cheaper to sell the car in Germany and buy one in Denmark. The calculation and exceptions, for example for cross-border commuters, are explained by the Danish motor vehicle agency Motorstyrelsen.

Language and everyday life

Almost all Danes speak good English, and near the border often German too. Danish is still worth learning for work, dealing with authorities and getting on with your neighbours. Municipalities offer Danish courses for newcomers, often free or for a small fee. Pronunciation is considered difficult, but Germans usually find reading easier.

You pay by card almost everywhere, or with the MobilePay app. The cost of living is higher than in Germany, especially for food, restaurants and alcohol. Childcare is available everywhere and costs an income-related parental fee. Working hours are family-friendly, and many people go home in the afternoon.

This article gives a general overview and is not a substitute for legal or tax advice. Rules, tax rates and responsibilities change. Check the details before you move with the Danish authorities or a tax adviser with experience of German-Danish law.