Income from Ukraine: how to declare it
In short
If you live in Denmark, you are most likely fuldt skattepligtig — which means you have to show Denmark all of your income in the world, not only the Danish part. This is called the globalindkomstprincippet.
The biggest misunderstanding: “I already paid tax in Ukraine” does not free you from declaring it. You have to declare it either way — and only after that does the agreement between Denmark and Ukraine on avoiding double taxation apply, and what you paid in Ukraine is credited to you.
none of these fields is filled in automatically — SKAT says so plainly
Does this apply to me?
Yes, if you have anything from Ukraine: salary, a pension, rent from a flat, interest on a deposit. Even an empty flat that you do not rent out can create a Danish tax on its value.
Steps
Work out what your status is
Full tax liability (fuld skattepligt) applies if you have a home here or have stayed in Denmark for more than 6 months in a row. Then Denmark wants to see all of your income.
Limited liability (begrænset skattepligt) is when you live abroad and only have particular income in Denmark. Then you declare only that.
most people with a permit under Særloven and an address in Denmark have full liability from the day they arrived
Open the section about abroad
In TastSelv this is Ret årsopgørelsen/oplysningsskemaet, then the Udlandsforhold section.
If you are declaring foreign income for the first time, these fields may simply not be in your profile. Then you have to call SKAT or write to them in the chat to have them opened. This is a normal procedure, but it takes time — do not leave it to the last week.
The green frame marks what to click.
Pick the right line
On the form for foreign income every kind of money has its own line. These are the most common:
one form per country and per year; a single form “for everything” is not accepted
Pensions: the difference that decides everything
Under the agreement between Denmark and Ukraine the state (social) pension is taxed by Ukraine and Denmark gives an exemption — but you still have to declare it in Denmark, and it can affect your overall rate.
A private pension, the other way round, is taxed by the country you live in, that is Denmark — with credit for the Ukrainian tax, if there was any.
AM-bidrag is not taken from pensions and social benefits
A flat in Ukraine: two different taxes
If you rent out a home in Ukraine, that is property income. Ukraine has the first right to tax it, but Denmark still includes it in your worldwide income and credits what you paid in Ukraine. It is declared on a separate form for foreign activity, not in the salary lines.
If you do not rent the home out, a Danish ejendomsværdiskat — a tax on the value of the home — can still arise. This is what catches people out most often: the flat stands empty, there is no income, and there is still a tax.
Keep your Ukrainian tax documents
To credit you for the Ukrainian tax, SKAT may ask for proof that you really did pay it. A Ukrainian certificate, a receipt, a statement — keep all of it and have it translated.
And do not forget the current year: your expected foreign income also has to go into the , otherwise there will be in the spring.
Guide: forskudsopgørelse for next year →What you will need
- MitID on your phone
- Ukrainian income certificates for the year
- Proof of the tax paid in Ukraine
- Documents for the property in Ukraine
- The exchange rate you converted at, and the date
Danish words you will see
- Oplysningsskema
- The form where you add what SKAT does not already know about you.
- Årsopgørelse
- The annual tax statement: your income and tax for last year, summed up.
- Forskudsopgørelse
- The preliminary tax assessment for the year. It opens in November.
- Restskat
- Tax you underpaid during the year. You can see it in your årsopgørelse.
- AM-bidrag
- The labour market contribution: 8 % of your pay, taken before tax.
Common mistakes
- “I already paid in Ukraine, so I am not telling Denmark.” Declaring is compulsory. The tax is credited only after you declare.
- Expecting the fields to fill themselves in. SKAT says it plainly: foreign income is not pulled in automatically.
- Going by 1 May. With foreign income your deadline is 1 July.
- Forgetting about the empty flat in Ukraine. Ejendomsværdiskat can arise even with no income from it at all.
- Mixing up the state pension with a private one. These are different lines and different countries doing the taxing. A mistake here costs money.
Need to talk to a human?
This is the topic where it is worth talking to SKAT directly — in English and with your documents to hand. Bevar Ukraine gives free legal advice in Ukrainian.
Where to turn and what to say →Where this information comes from
- Checked against sources: not yet — this is a draft
- Sources: skat.dk — Tax liability, skat.dk — You live in Denmark and have non-Danish income, lifeindenmark.dk — Rules on double taxation, skat.dk — Få hjælp til at oplyse dine udlandsforhold
This is an explanation in plain words, not legal advice. The final word always belongs to the authority. How we check
Did this guide help you?