Leaving Denmark
Preparing for your departure
Some months prior to your termination of employment at the University of Copenhagen, you are expected to start preparing for your repatriation. If you are employed on a time-limited contract, your last day of employment will be stated in your letter of employment. If you wish to terminate your employment prematurely, please inform your manager and the personnel administrator at your department.
Housing lease agreement
Pay careful attention to your housing lease contract. It will state the period of notice for terminating your lease contract. You should inform your landlord in writing according to the terms stated in your lease contract. You will probably have paid a deposit when moving into your house or apartment. Leave the house or apartment in the same condition as when you moved in. If not, your landlord might not refund your full deposit.
Gas and electricity
You (perhaps together with your landlord) should notify your gas and electricity company that you are leaving and provide them with exact meter readings. Usually, you pay for the estimated consumption of gas and electricity in advance, and the balance will then be settled later. If heating is not included in the monthly rent you pay to your landlord, this balance should also be settled with your heating company.
Immigration Service
On arriving in Denmark, you received a residence and work permit. This was based on your period of employment, and will automatically be terminated with no further notice on the date of expiration or the day you leave Denmark with no intention of returning.
Civil registration office
You must notify the civil registration office of your departure (if you are a citizen of Copenhagen, this would be CPH International, otherwise contact your local municipality). Notify the office of your current address, your future address and date of moving.
Child care and school
If your child is enrolled in a kindergarten or school, you should submit written notification at least one month in advance for public institutions, and according to the terms stated in your contract with private institutions.
Pensions
If you leave Denmark before retiring, your accumulated pension amount will be payable one year after your last payment, and will be taxed at a rate of 60%. However, if you do not claim your pension until you have reached retirement age, the pension amount will be subject to normal taxation according to Danish tax legislation at that time.
Earned holidays
As soon as you have notified the civil registration office of your departure and are no longer employed in Denmark, your earned holidays will be paid to you with your last salary payment – even if you do not take the holiday. You should make sure that the personnel administrator at your department registers your last day of work, and then contact the wages section. You must be able to document that you are no longer tax liable in Denmark.
Tax
If you contact your local tax authorities 14 days prior to your departure, SKAT will then be able to calculate if you are entitled to a tax refund, or if you are required to pay more tax. If you are entitled to a tax refund, this will be paid into your Nemkonto approximately one month later if the tax refund comprises a minimum of 20% of your total income and exceeds a minimum of DKK 1,000.
If you do not contact your local tax authorities, your taxes will be settled as usual once a year during the spring.
Karen Vestergaard Petersen, - last update:7 July 2010