How Polish Workers Can Claim Danish Tax Refund in 2026

Every year, thousands of Polish workers leave Denmark with more tax paid than the law requires, and a Danish tax refund they never claimed. In 2026, the process through SKAT, Denmark's tax authority, remains largely the same as in previous years, but awareness among Polish construction and agency workers is still surprisingly low. Whether you worked a full season or just a few months on a Danish site, understanding how the refund system works could put a meaningful sum back in your pocket.

Why Polish Workers Often Overpay Danish Tax

The Danish tax system operates on a provisional basis. Your employer withholds income tax throughout the year based on a preliminary income estimate registered with SKAT. If you worked fewer months than expected, changed jobs, had periods without income, or were entitled to deductions you never registered, transport costs, tool allowances, union fees, the amount withheld is almost certainly higher than your final liability. Agency workers, who frequently move between projects and employers, are particularly exposed to this gap.

There is also the question of the personal allowance, known in Danish as personfradrag. Every taxpayer in Denmark is entitled to a tax-free threshold each year. Workers who arrive mid-year or leave before December often do not use their full allowance, yet the employer has already withheld tax as if they would. The result is a refund waiting to be collected.

Before you even think about the refund, make sure your paperwork is in order. If you worked in Denmark as a posted worker, you should have an A1 certificate confirming your social security status. You can read more about the documentation requirements in our guide on A1 Certificate & RUT Registration for Polish Workers 2026.

Before vs After Filing: What Changes When You Submit Your Return

Key Differences: Poland vs Denmark Tax Rules for Mobile Workers

One of the most common sources of confusion is the interaction between Polish and Danish tax obligations. Poland and Denmark have a double taxation agreement, which means you should not pay full income tax in both countries on the same earnings. However, the agreement does not work automatically, you need to report your Danish income to the Polish tax authority and, in some cases, file documentation with the Polish tax administration to demonstrate that Danish tax has already been paid.

In Denmark, the tax year runs from 1 January to 31 December, and SKAT typically makes preliminary assessments available in the spring of the following year. Workers have several years to file a correction, but waiting too long means the refund window closes. Polish workers who spent only part of the year in Denmark are assessed as limited tax liable unless they qualify as fully tax liable, a distinction that affects which deductions are available and how the personal allowance is applied. SKAT's own guidance at skat.dk covers both categories in detail.

Who Wins and Who Loses in the Current System

Workers who keep organised records throughout the season are the clear winners. Receipts for ferry crossings, receipts for tools purchased for work, documentation of union membership fees and records of commuting distances between a Danish address and the worksite all translate directly into deductions that reduce taxable income. A hypothetical worker who commuted long distances daily and paid union dues throughout a six-month contract could legitimately reduce their taxable income by a noticeable margin, and the refund follows proportionally.

The losers are those who assume the process is too complicated, or who believe that as foreign workers they are not entitled to the same treatment as Danish citizens. Neither assumption is correct. EU freedom of movement rules and the bilateral tax treaty place Polish workers on equal legal footing when it comes to filing and claiming refunds.

There is a secondary issue that affects some agency workers specifically. If your Danish employer did not register correct time records, your declared income may not match your actual earnings, which can complicate the refund calculation. Accurate time registration is therefore not only a compliance matter, it directly affects your tax position. Our article on Fines for Missing Time Registration in Denmark 2026 explains why proper records matter for both employers and workers.

The International Context: EU Rules and What They Mean for You

The broader context here is the EU's framework for cross-border workers. Under EU law, member states cannot discriminate against workers from other member states when it comes to tax benefits and deductions. This principle has been reinforced by rulings from the Court of Justice of the European Union and is reflected in both Danish domestic law and the bilateral agreement between Denmark and Poland. What this means in practice is that a Polish worker in Denmark has the same right to claim transport deductions, tool deductions and the personal allowance as a Danish resident, provided the correct procedures are followed and the necessary documentation is submitted to SKAT.

For workers considering a return to Denmark or currently planning a contract, understanding the tax landscape is part of a broader picture. You can find more context on what agencies and employers are offering in 2026 in our piece on Pay Rise Is Not Enough: How Polish Staffing Agencies Attract Workers to Denmark in 2026.

Actionable Steps to Claim Your Refund

Start by creating or logging into your profile on skat.dk using your Danish CPR number and NemID or MitID credentials. Review your preliminary tax assessment for the relevant year and check whether your employer has reported your income correctly. Gather all supporting documents: payslips, proof of deductible expenses, and your A1 certificate if you were posted. If you are entitled to transport deductions, calculate the distance between your Danish accommodation and the worksite carefully, as SKAT uses a standard rate per kilometre. Submit any corrections through the online system or, if you no longer have access to Danish digital ID services, contact SKAT directly or work with a tax adviser familiar with cross-border Polish-Danish cases. Finally, make sure to also report your Danish income to the Polish tax administration to satisfy your obligations under the double taxation agreement and avoid any unexpected demands from ZUS or the Polish Revenue Service on income you have already paid Danish tax on.