Health insurance, social security and taxation

Health insurance

Any person staying in Denmark is entitled to free emergency hospital treatment.

Persons on temporary stay in Denmark

- The Nordic countries and the UK
Persons from the Nordic countries and the United Kingdom are entitled to the same health services as Danes when they need acute medical treatment.

- EU and EEA
Persons from other European Union countries, Norway, Iceland and Liechtenstein are also entitled to the same health services as residents of Denmark when they need acute medical treatment if they bring their European Health Insurance Card (EHIC).

- Other countries
Persons from other countries are not entitled to any free medical care except the emergency hospital treatment mentioned above and are urged to obtain a private health insurance.

Persons with residence in Denmark

Persons who are registered with the municipal civil registration office in Denmark are automatically covered by Denmark's health insurance scheme after a period of 6 weeks.

Persons coming from the EU countries, Croatia, Iceland, Liechtenstein, Macedonia, Morocco, Norway, Pakistan, Quebec, Slovenia, Switzerland and Turkey can avoid the waiting period if they are covered by the national health insurance scheme of their home country. The national health care authorities in the home country should be contacted.

Private insurance

You have to arrange for private insurance yourself. Some insurance companies extend their insurances to cover stays in other countries, and you should therefore contact your present insurance company for further information.

If you wish to be covered for expenses related to home transport in the case of severe illness or death, you should take out a private insurance. Other insurances could be a personal accident insurance, a house contents insurance and – if you have a car – a comprehensive motor insurance.

Industrial injuries' insurance

It is the obligation of the employer to ensure that all employees are covered in the case of injuries at work. It is, however, recommended to check with the Danish employer whether such an insurance has been taken out.

Social security

Besides health insurance, there are other social security schemes, mainly for people in employment. The schemes are financed through taxes, and contribution is compulsory:

• Social assistance benefits in the event of unemployment

• Social security benefits in the event of illness or child birth

• Benefits in the event of an accident at work/occupational disease

• Early retirement and old-age pension

• Unemployment insurance

Unemployment insurance is a voluntary scheme administered by the unemployment insurance associations. These are private organisations providing unemployment benefits to the members. Contact the Public Employment Service (Arbejdsformidlingen, AF) for further information.

Nordic and EU/EEA citizens may transfer national unemployment benefits to Denmark for up to three months. An extension of a further three months may in some instances be granted. Contact your local employment service.

Taxation

The general rule is that any income earned in Denmark is subject to tax in Denmark, whereas any income earned in another country is subject to tax in that country. Denmark has entered into double taxation agreements with a number of countries in order to avoid that tax is paid on the same income in two countries. You should contact the local tax authorities in your home country prior to departure to settle this matter.

For students, other rules apply. Students are generally not liable to tax on any student grants for study periods abroad, but if work is undertaken while in Denmark, tax is deducted if the income exceeds a certain amount per year. Please contact the local tax authorities in Denmark concerning this matter.

More information

• The Nordic countries
  Hallo Norden is an information service for Nordic citizens established by the Nordic Council of Minsters. It assists citizens moving between countries in relation to activities such as moving, registration of cars, state scholarships, health insurance and taxation. Hallo Norden has a web site, a telephone service: +45 70 20 10 93, and an e-mail: info@hallonorden.dk.
• EU and EEA
  EU citizens may consult the communication service of the European Commission called Dialogue with citizens.