Danish Tax Refund for Polish Construction Workers 2026

For many Polish construction workers spending months on Danish building sites, a Danish tax refund from SKAT is money they have genuinely earned but never claimed. The Danish tax authority, SKAT, runs a straightforward annual settlement process, and in 2026 the online tools are more accessible than ever. Yet thousands of workers leave refunds uncollected every year simply because the process looks more complicated than it actually is. This guide walks you through every step.

Step 1: Check Your Eligibility

Before you do anything else, you need to establish whether you are entitled to a refund at all. If you worked in Denmark and paid Danish income tax, you are almost certainly required to file a Danish tax return, regardless of whether you also file one in Poland. The two countries are bound by a double taxation agreement that determines where your income is taxed, so you will not be taxed twice on the same earnings, but you still need to report correctly in both countries.

You are eligible to claim a Danish tax refund if more tax was withheld from your wages than your final tax liability turns out to be after deductions. Common deductions for construction workers include commuting costs between your Danish lodging and the worksite, tool expenses, and in some cases accommodation costs if you maintained a permanent home in Poland throughout the posting. If you were posted through an agency or a contractor and your rotation schedule was managed digitally, you may find the records you need already exist in a structured format. More on that in our article on From Messenger to Digital Rotation Management PL-DK 2026.

Step 2: Gather the Required Documents

Getting your paperwork in order before you log in to the SKAT portal saves a lot of time. You will need your Danish personal tax number, known as the CPR number, along with your NemID or MitID login credentials. If you no longer have active MitID access, SKAT offers an alternative identification route for foreign workers that is explained on their website.

Beyond your login details, collect all payslips from your Danish employer for the relevant tax year, your A-indkomst statements (annual income summaries), any receipts or records of commuting expenses, and your Polish ZUS certificate if you were posted under the A1 form confirming that you remained in the Polish social insurance system during your stay. The ZUS portal allows you to download or verify your A1 documentation online.

Step 3: Fill Out the Tax Return on the SKAT Portal

SKAT makes the annual tax return available through its self-service portal at skat.dk. The portal pre-populates much of the information it already holds from your employer's payroll reports, so your main task is to review the figures, add any deductions that are not already listed, and correct any errors. The interface is available in Danish, but SKAT also publishes guidance in English for foreign workers.

Pay particular attention to the transport deduction, known as befordringsfradrag. If you travelled regularly between Poland and Denmark for work rotations, the distance involved can generate a meaningful deduction. Calculate the kilometres honestly and use SKAT's own deduction calculator on the portal to arrive at the correct figure. Do not estimate or inflate this number; SKAT cross-checks transport claims and incorrect figures are a common trigger for audits.

Step 4: Submit and Confirm

Once you have reviewed all the pre-filled data and added your own deductions, submit the return through the portal. You will receive an immediate digital acknowledgement. Shortly after submission, SKAT will issue a tax assessment notice, called an årsopgørelse, showing either the refund you are owed or any additional tax due. If a refund is due, it is transferred automatically to your NemKonto, which is the Danish bank account linked to your CPR number. If you no longer have a Danish bank account, you will need to contact SKAT to arrange an alternative transfer method before the refund is processed.

Step 5: Wait for the Result and Track Progress

Processing times vary depending on the complexity of your return and the time of year. Returns submitted early in the filing window are generally processed faster. You can track the status of your return and any pending refund through the SKAT portal at any time. If SKAT requires additional documentation, they will contact you through the digital post system linked to your CPR number, so make sure that address is active or that you have nominated someone in Denmark to receive correspondence on your behalf.

Common Mistakes to Avoid

The single most frequent error is simply not filing at all. Some workers assume that because tax was deducted at source, nothing more is required. That is incorrect, and it means leaving a potential refund uncollected. A second common mistake is failing to declare all income, including overtime payments or bonuses that sometimes appear on separate payslips. SKAT receives data from employers electronically, so undeclared income is easily spotted.

Workers who were involved in a workplace incident during their Danish posting should also be aware that compensation payments may have specific tax treatment. Our guide on Workplace Accident in Denmark: Polish Worker's Guide 2026 covers the rights and procedures in detail. Similarly, if you were transferred between construction sites during your posting, the documentation trail matters for your tax return; see our article on Transferring a Posted Worker to a New Site in Denmark 2026 for the administrative steps involved.

A third mistake is missing the deadline. SKAT sets annual deadlines for filing, and late submissions can result in a surcharge or the loss of certain deductions. Check the current deadline on the SKAT website each year, as dates can shift slightly.

Actionable Advice for 2026

Start collecting your payslips, A-indkomst statements and travel records now, before the filing window opens. Verify that your MitID credentials are active and that your NemKonto details are current. If you worked in Denmark for multiple employers or across multiple sites in the same tax year, list every employer separately. When in doubt about a specific deduction, use the SKAT guidance pages or contact SKAT directly rather than guessing. A correctly filed return takes no more than an hour for most workers, and the refund it generates can be substantial. There is no good reason to leave it on the table.