Dobbeltbeskatning - Your Europe

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<li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_da.htm">Pakkerejser og sammensatte rejsearrangementer</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_da.htm">Arbejde og pensionering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_da.htm">Arbejde i udlandet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_da.htm">Grænsependlere</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_da.htm">Ligebehandling på arbejdspladsen</a></li> <li><a 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focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_da.htm">Hvad er et lovreguleret erhverv?</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_da.htm">Ansøgning om tilladelse til permanent levering af tjenesteydelser</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_da.htm">Ansøgning om tilladelse til midlertidig levering af tjenesteydelser</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_da.htm">Dokumenter og formalia</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_da.htm">Det europæiske erhvervspas</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_da.htm">EU-UK: erhvervskvalifikationer</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_da.htm">Social sikring og sociale ydelser<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_da.htm">Socialsikringssystemer i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_da.htm">Social sikring i udlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_da.htm">Arbejdsløshed i udlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_da.htm">Overførsel af dagpenge</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_da.htm">Hvis du ikke finder arbejde</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_da.htm">Familieydelser</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_da.htm">Efterladtepension og begravelseshjælp</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_da.htm">Standardformularer for sociale sikringsrettigheder</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_da.htm">Pension i udlandet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_da.htm">Supplerende pensioner i udlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_da.htm">Statspension i udlandet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_da.htm">Skat<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_da.htm">Indkomstskat i udlandet</a></li> <li class="current"><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_da.htm"><span><span class="label-end"><span>Dobbeltbeskatning</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_da.htm">Køretøjer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_da.htm">Personbiler<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_da.htm">Køb og leasing af bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_da.htm">Moms ved køb eller salg af bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_da.htm">Firmabiler</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_da.htm">Kørekort<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_da.htm">Ombytning og anerkendelse af kørekort i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_da.htm">Sådan får du et kørekort i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_da.htm">Fornyelse af kørekort i et andet EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_da.htm">Forsikring<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_da.htm">Bilforsikringers dækning i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_da.htm">Bilforsikringers dækning i udlandet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_da.htm">Registrering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_da.htm">Dokumenter og formaliteter ved indregistrering af biler</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_da.htm">Indregistrering af bil i et andet EU-land</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_da.htm">Bilafgifter i et andet EU-land</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_da.htm">Opholdsret<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_da.htm">Opholdsret<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_da.htm">Økonomisk inaktive EU-borgere</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_da.htm">Opholdsret for jobsøgende</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_da.htm">Opholdsret for pensionister</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_da.htm">Opholdsret for studerende</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_da.htm">Arbejdstageres opholdsrettigheder</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_da.htm">Opholdsret for EU-borgere i UK og UK-statsborgere i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_da.htm">Naturalisation</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_da.htm">Opholdsret for familier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_da.htm">Ægtefæller og børn fra EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_da.htm">Ehegatten und Kinder ohne Unionsbürgerschaft</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_da.htm">Registrerede partnere</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_da.htm">Forældre</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_da.htm">Andre familiemedlemmer</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_da.htm">Jobsøgendes familie</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_da.htm">Dokumenter og formaliteter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_da.htm">Registrering af EU-familiemedlemmers tilstedeværelse</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_da.htm">Permanent opholdstilladelse for EU-borgere efter 5 år</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_da.htm">Permanent opholdstilladelse for familiemedlemmer fra lande uden for EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_da.htm">Opholdskort til familiemedlemmer fra lande uden for EU </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_da.htm">Registrering af ophold i udlandet efter de første 3 måneder</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_da.htm">Registrering af tilstedeværelse i forbindelse med ophold på under 3 måneder </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_da.htm">Registrering af fødsler</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_da.htm">Regler om kønsskifte</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_da.htm">Køb af hus</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_da.htm">Afregistrering af dit ophold</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_da.htm">Valg, andragender og høringer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_da.htm">Valg til Europa-Parlamentet</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_da.htm">Valg i dit hjemland</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_da.htm">Kommunalvalg</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_da.htm">Andragender og høringer</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_da.htm">Uddannelse og ungdom<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_da.htm">Skole<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_da.htm">Partnerskaber med skoler i andre lande</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_da.htm">Skolestart i et andet EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_da.htm">Universitet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_da.htm">Optagelse på og adgang til universitet</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_da.htm">Universitetsgebyrer og økonomisk støtte</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_da.htm">Anerkendelse af eksamensbeviser</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_da.htm">Læs i udlandet og legatmuligheder</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_da.htm">Studiejob</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_da.htm">Praktikophold<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_da.htm">Økonomisk støtte til praktikophold</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_da.htm">Frivilligt arbejde i og uden for EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_da.htm">Sådan kommer du i gang med frivilligt arbejde</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_da.htm">rPraktiske forberedelser for frivillige</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_da.htm">Forskere<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_da.htm">Stipendier og job til forskere</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_da.htm">Beskatning af forskere</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_da.htm">Sundhed<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_da.htm">Uforudsete sundhedsydelser<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_da.htm">Lægehjælp og hospitalsindlæggelse i udlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_da.htm">Uforudset behandling betaling og refusion</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_da.htm">Sygesikring under midlertidige ophold</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_da.htm">Det europæiske sygesikringskort</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_da.htm">Planlagt lægebehandling i udlandet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_da.htm">Sådan arrangerer du planlagt lægebehandling i udlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_da.htm">Udgifter og refusion: planlagt behandling i udlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_da.htm">Kontaktpunkter vedrørende sundhedsydelser i udlandet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_da.htm">Hvis du køber lægemidler i et andet EU-land<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_da.htm">Brug af recept i et andet EU-land</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_da.htm">Recepter i udlandet: udgifter og refusion</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_da.htm">Køb af lægemidler på nettet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_da.htm">Sygesikring, når du bor i udlandet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_da.htm">Din sygesikringsdækning</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_da.htm">At flytte til et plejehjem</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_da.htm">Forebyggende sundhedsydelser</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_da.htm">Familie<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_da.htm">Børn<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_da.htm">Forældreansvar</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_da.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_da.htm">Bortførelse af børn</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_da.htm">Par<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_da.htm">Ægteskab</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_da.htm">Registrerede partnerskaber</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_da.htm">Ugifte par</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_da.htm">Skilsmisse og separation</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_da.htm">Underholdspligt – støtte til familiemedlemmer</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_da.htm">Formueforhold for internationale par</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_da.htm">Godkendelse af officielle dokumenter i EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_da.htm">Død, hjemtransport og grænseoverskridende arv<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_da.htm">Behandling af grænseoverskridende arvesager</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_da.htm">Planlægning af grænseoverskridende arv</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_da.htm">Død og hjemtransport</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_da.htm">Forbrugere<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_da.htm">Indkøb<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_da.htm">Oplysninger i aftaler</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_da.htm">Garantier og returnering</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_da.htm">Priser og betalinger</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_da.htm">Forsendelse og levering</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_da.htm">Dine rettigheder, når du køber varer eller tjenesteydelser</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_da.htm">Moms</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_da.htm">Produktsikkerhed</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_da.htm">Internet og telekommunikation<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_da.htm">Roaming: brug af mobiltelefon i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_da.htm"> Adgang til onlineindhold i udlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_da.htm"> Telekommunikationstjenester</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_da.htm">Adgang til og brug af internettet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_da.htm">Databeskyttelse og beskyttelse af personoplysninger på nettet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_da.htm">Finansielle produkter og tjenesteydelser<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_da.htm">Bankkonti i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_da.htm">Forbrugerkredit og forbrugslån</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_da.htm">Forsikringsprodukter</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_da.htm">Investeringsprodukter</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_da.htm">Boliglån</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_da.htm">Betalinger, overførsler og checks</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_da.htm">Investeringer i et andet EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_da.htm">Urimelig behandling<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_da.htm">Urimelig handelspraksis</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_da.htm">Urimelige priser</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_da.htm">Urimelige aftalevilkår</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_da.htm">Energiforsyning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_da.htm">Adgang til energiserviceydelser</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_da.htm">Aftaler og energiforbrug</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_da.htm">Klager og konfliktløsning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_da.htm">Bilæggelse af forbrugertvister<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_da.htm">Uformel konfliktløsning for forbrugere</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_da.htm">Konfliktløsning for forbrugere uden retssag</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_da.htm">Formelt sagsanlæg for forbrugere</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/index_da.htm">Forretninger<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_da.htm"> Drift af virksomhed<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_da.htm">Udvikling af en virksomhed<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_da.htm">Drift af virksomhed i turistbranchen</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_da.htm">EMAS-registrering</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_da.htm">Fusioner</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_da.htm">Stiftelse af et europæisk selskab (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_da.htm">Fri udveksling af andre data end personoplysninger</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_da.htm">Forstå grænseoverskridende investeringer i EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_da.htm"> Digitalisering af din virksomhed<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_da.htm"> Sådan opretter du et website til din virksomhed</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_da.htm"> Onlinesalg via en tredjepartsplatform</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_da.htm"> Sådan opretter du en onlinebutik</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_da.htm"> Sådan sikrer du dit website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_da.htm"> Leveringer og ordrebehandlinger ved onlinesalg</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_da.htm"> Kundeservice for onlinevirksomheder</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_da.htm"> Sådan markedsfører du din virksomhed online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_da.htm">Intellektuelle ejendomsrettigheder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_da.htm">Intellektuelle ejendomsrettigheder</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_da.htm">Patenter</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_da.htm">Varemærker</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_da.htm">Ophavsret</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_da.htm">Forretningshemmeligheder</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_da.htm">Designbeskyttelse</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_da.htm"> Webdomæner</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_da.htm">Databasebeskyttelse</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_da.htm"> Geografiske betegnelser</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_da.htm">Kommerciel udnyttelse af intellektuel ejendomsret</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_da.htm">Krænkelse af intellektuelle ejendomsrettigheder</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_da.htm">Nye virksomheder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_da.htm">Etablering af virksomhed</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_da.htm">Erasmus for unge iværksættere</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_da.htm">EU-støtteværktøjer for SMV'er</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_da.htm">Beskatning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_da.htm"> Punktafgifter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_da.htm">Punktafgiftspligtige varer</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_da.htm"> Betaling af punktafgifter</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_da.htm"> Moms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_da.htm">Momsregler og -satser</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_da.htm">Opkrævning og fradrag af moms</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_da.htm">Momsfritagelse</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_da.htm">Momsrefusion: ansøgning om refusion online</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_da.htm">Moms på tværs af grænserne</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_da.htm">Tjek et momsnummer (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_da.htm"> Moms på digitale tjenester (MOSS-ordningen)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_da.htm"> Selskabsskat<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_da.htm"> Selskabsskat i EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_da.htm"> Beskatning af moder- og datterselskaber</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_da.htm">Salg i EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_da.htm"> Offentlige kontrakter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_da.htm">Offentlige udbudsregler</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_da.htm">Søg efter og byd på en offentlig kontrakt</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_da.htm">Anmod om en gennemgang af en offentlig udbudsprocedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_da.htm"> Salg af varer og tjenesteydelser<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_da.htm">Salg af varer i EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_da.htm">Salg af tjenesteydelser i udlandet</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_da.htm">E-handel og fjernsalg</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_da.htm"> Pakkerejser og sammensatte rejsearrangementer</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_da.htm"> Pakkelevering</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_da.htm"> Konkurrence mellem virksomheder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_da.htm">Konkurrencereglerne i EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_da.htm"> Indberetning af konkurrencebegrænsende adfærd</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_da.htm">Menneskelige ressourcer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_da.htm">Ansættelseskontrakter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_da.htm">Ændringer af ansættelseskontrakter</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_da.htm">Ansættelsesvilkår</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_da.htm">Tidsbegrænset ansættelse</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_da.htm">Information til og høring af ansatte</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_da.htm">Deltidsarbejde</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_da.htm">Afskedigelser</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_da.htm">Teenageansatte</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_da.htm">Vikararbejde</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_da.htm">Sæsonarbejdere fra lande uden for EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_da.htm">Arbejdstid, ferie og orlov<svg focusable="false" aria-hidden="true"> <use 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href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_da.htm">Jernbanepersonale</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_da.htm">Arbejdsgivere for vejtransportarbejdere: køretid og hvileperioder</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_da.htm">Søfarende</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_da.htm">Arbejdstagere inden for transport ad indre vandveje</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_da.htm">Udstationering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a 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href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_da.htm"> Ligebehandling og kvalifikationer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_da.htm">Ligebehandling af medarbejdere</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_da.htm">Rimelige tilpasninger</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_da.htm">Anerkendelse af kvalifikationer</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_da.htm">Produktkrav<svg focusable="false" aria-hidden="true"> <use 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href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_da.htm"> Kemiske produkter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_da.htm">Registrering af kemikalier i EU (REACH-forordningen)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_da.htm">Klassificering, mærkning og emballering af kemikalier</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_da.htm"> Genbrug og affaldshåndtering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a 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</ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=da" target="_blank">Kontakt vores hjælpetjenester</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=da" target="_blank">Indberet en hindring</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU-bistand til Ukraine</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_da">Information til personer, der flygter fra krigen i Ukraine</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_da#s%C3%A5dan-kan-du-hj%C3%A6lpe">Sådan kan du hjælpe</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Oplysninger til virksomheder</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_da.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Klik på for at udvide" title="Klik på for at udvide">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/citizens/index_da.htm">Borgere</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/work/index_da.htm">Arbejde og pensionering</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/index_da.htm">Skat</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Dobbeltbeskatning</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Dobbeltbeskatning</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">På denne side</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> Der er risiko for, at din indkomst kan blive beskattet to gange, hvis to lande har ret til at beskatte din indkomst, f.eks. fordi: </p> <ul> <li> du <a data-linkid="c0bf6821-6e4b-4339-ad1e-84fb51c62f5a" data-master-href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm#inline-nav-2" href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_da.htm#inline-nav-2">bor i ét EU-land, men arbejder i et andet</a> (grænsependler) </li> <li> du er <a data-linkid="f57ab58a-718a-44f0-8fcf-df7e40d0f466" href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_da.htm#inline-nav-3" title="udstationeret i udlandet">udstationeret i udlandet</a> på en kortvarig opgave </li> <li> du bor og <a data-linkid="1477ed12-10f8-4355-b9d2-836b2a7a2b88" data-master-href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm#inline-nav-8" href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_da.htm#inline-nav-8">søger arbejde i udlandet</a> og har taget din arbejdsløshedsunderstøttelse med fra dit hjemland </li> <li> du <a data-linkid="5be66c5f-1550-466f-a21c-6fb07ee73842" data-master-href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm#inline-nav-9" href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_da.htm#inline-nav-9">bor som pensionist i ét land</a> og modtager pension fra et andet land. </li> </ul> <p> I disse tilfælde, hvor <strong>du altid skal følge skattereglerne i dit værtsland</strong>, skal du måske også betale skat i det andet land. </p> <p> Heldigvis har de fleste lande indgået <strong><a data-linkid="488aeb4a-fa89-4385-9166-6cb6db66bcc5" data-master-href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en" href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en?prefLang=da">dobbeltbeskatningsaftaler</a> </strong>. Med disse aftaler slipper du normalt for dobbeltbeskatning: </p> <ul> <li> i henhold til mange bilaterale skatteaftaler <strong>trækkes</strong> det beløb, du har betalt i skat i det land, hvor du arbejder, fra den skat, du skal betale i bopælslandet </li> <li> i andre tilfælde beskattes dine indtægter i det land, hvor du arbejder, kun i netop det land, og <strong>det beskattes ikke</strong> i dit bopælsland. </li> </ul> <p> Du skal være opmærksom på, at skattesatserne i de to lande formentlig er forskellige. Hvis skattesatsen i det land, hvor du arbejder, er højest, er det den endelige sats du betaler – også selv om den skat, du har betalt i det pågældende land, modregnes i den skyldige skat i dit bopælsland, eller hvis dit bopælsland har fritaget dig for at skulle betale yderligere skat. </p> <p> Hvis du vil søge om fritagelse for dobbeltbeskatning, skal du muligvis kunne bevise, hvor du er bosat, og at du allerede har betalt skat af din indkomst. Spørg <span class="nolink">skattemyndighederne</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> om, hvilke beviser og dokumenter du skal indsende. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Advarsel</h4> <p> Alle EU-lande udveksler regelmæssigt skatteoplysninger for at sikre, at skatteyderne opfylder deres forpligtelser, og for at bekæmpe skattesvig og skatteunddragelse. </p> </div> </div> <p> Nedenfor kan du læse om de mest almindelige dobbeltbeskatningsregler, som er i tråd med <span class="nolink">OECD's modeloverenskomst</span> <a href="https://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm" target="_blank" class="language" title="English">en</a> . Tjek oplysningerne i den skatteaftale, der er relevant for din situation. </p> <h2> Her er reglerne for: </h2><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Grænsependlere </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du <a data-linkid="7f7029b9-a9a4-4839-96c3-b58699456d14" data-master-href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_en.htm" href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_da.htm" target="_blank" title="bor i ét EU-land, men arbejder i et andet">bor i ét EU-land og arbejder i et andet</a>, afhænger de skatteregler, der gælder for din indkomst, af den nationale lovgivning og dobbeltbeskatningsaftalerne mellem de to lande, og reglerne kan være meget forskellige fra de regler, der afgør, hvilket land der er ansvarligt for din sociale sikring. </p> <p> <strong>Afhængigt af <a data-linkid="488aeb4a-fa89-4385-9166-6cb6db66bcc5" data-master-href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en" href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en?prefLang=da">dobbeltbeskatningsaftalen</a> </strong>, skal du måske <strong>betale skat både i det land, hvor du arbejder,</strong> og i dit bopælsland: </p> <p> Hvis du er <strong>lønmodtager</strong>, vil det land, hvor du arbejder, i de fleste tilfælde beskatte den indtægt, du har i landet. </p> <p> Hvis du er registreret som <strong>selvstændig</strong> i dit bopælsland, men sælger tjenesteydelser på tværs af grænserne, skal du normalt betale indkomstskat i det land, hvor du yder tjenester, hvis du etablerer en "fast base" eller et "fast driftssted" (f.eks. et kontor eller en butik) i landet. Spørg skattemyndighederne, hvilke regler der gælder i dit tilfælde. </p> <p> Hvis du bor i ét EU-land, men har hele eller næsten hele din indkomst i et andet og betaler skat dér, skal det land, hvor du har din indkomst, behandle dig på samme måde som en fastboende, dvs. at du skal have de skattelempelser, skattefritagelser og andre skattefordele, der gælder for indbyggerne, f.eks. personlige fradrag eller mulighed for sambeskatning med ægtefællen. </p> <p> Det <a data-linkid="2f730554-07c0-4e08-aab9-acd3441c9162" href="https://eures.europa.eu/eures-services/eures-cross-border-regions_da" title="grænseoverskridende Eures-partnerskab">grænseoverskridende Eures-partnerskab</a> i din region kan hjælpe dig med at finde ud af, om der er særlige skatteordninger for grænsependlere, som gælder for dig. </p> </div></div><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Udstationerede medarbejdere </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du <a data-linkid="0a79824d-b2c5-4a4f-94d1-dbf4592ca238" data-master-href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_en.htm" href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_da.htm" target="_blank" title="udstationeret i udlandet på en kort opgave">udstationeres i udlandet på en kort opgave</a> (op til 2 år), hører du stadig under dit hjemlands sociale sikringssystem. Den <strong>indtægt, du har haft under udlandsopholdet, kan imidlertid blive beskattet i værtslandet</strong>. </p> <p> Hvis dit firma udstationerer dig i udlandet, skal du måske ikke <strong>betale skat i det land, hvor du arbejder, af det, som du tjener under udstationeringen, hvis</strong>: </p> <ul> <li> du bor i udlandet i under 6 måneder i løbet af et år, og </li> <li> din løn betales direkte af din arbejdsgiver (i hjemlandet) i stedet for en filial eller et andet selskab, som din arbejdsgiver har i det land, hvor du arbejder </li> </ul> </div></div><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Direktører og bestyrelsesmedlemmer </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du arbejder i ét land og sidder i ledelsen for en virksomhed i et andet land, <strong>kan det land, hvor virksomheden har hjemsted, beskatte honorarer og andre indtægter, der vedrører dit ledelsesarbejde</strong>. </p> <p> EU-lande kan betragte eventuelle naturalydelser (f.eks. aktieoptioner eller firmabil), som du modtager som bestyrelsesmedlem, som en del af dit honorar. </p> <p> Hvis du ud over at være bestyrelsesmedlem også arbejder for samme virksomhed som rådgiver, konsulent eller almindelig ansat, beskattes indtægter fra disse funktioner sandsynligvis på samme måde som andre grænsependleres indtægter (se ovenfor). </p> </div></div><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Lønmodtagere, der arbejder i ét EU-land for en virksomhed, der har hjemsted i et andet EU-land </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du bor i ét EU-land og arbejder der for en virksomhed, som har hjemsted i et andet EU-land, kan du normalt (ifølge de fleste beskatningsaftaler) regne med <strong>kun at skulle betale skat i dit bopælsland</strong>. </p> </div></div><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Kunstnere og professionelle sportsudøvere </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du arbejder som optrædende (f.eks. musiker, skuespiller eller radio- eller TV-kunster) eller professionel sportsudøver i et andet EU-land end dét, hvor du er skattepligtig, <strong>kan den indkomst, du modtager, blive beskattet i det land, hvor du har tjent pengene</strong>. Dette kan også være tilfældet, selv om du bliver betalt indirekte via en anden person eller en virksomhed (f.eks. et administrationsselskab, et team, en teatertrup eller et orkester). </p> <p> Ofte tages det ikke i betragtning, hvor længe du opholder dig i udlandet, og hvorvidt du har en fast base dér – det, der gælder, er din optræden/opgave i landet. </p> <p> Hvis din optræden eller arrangementet udelukkende eller overvejende gennemføres for offentlige midler, eller hvis dit honorar er ubetydeligt, <strong>vil nogle lande dog ikke beskatte din indkomst</strong>. Imidlertid vil din indkomst stadig være underlagt skattereglerne i dit hjemland (det land, du er skattemæssigt hjemmehørende i). </p> <p> I de fleste tilfælde vil dit hjemland: </p> <ul> <li> <strong>fritage dig fra at betale skat</strong> af de penge, du har tjent på optrædener eller arrangementer i et andet EU-land, eller </li> <li> <strong>give dig skattefradrag</strong> for den indkomstskat, du har betalt ved kilden i det land, hvor du har tjent pengene. </li> </ul> <p> Hvis du ansøger om skattefradrag i det land, hvor du bor, skal du sandsynligvis fremvise dokumentation for, at du har betalt skat af den indkomst, du har optjent i udlandet. Du kan blive bedt om at fremlægge autoriserede oversættelser af alle officielle dokumenter, du bruger til at underbygge din ansøgning. </p> </div></div><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Tjenestemænd </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du er <a data-linkid="849b3ef4-8cce-4b12-9126-e7eaa54ad220" data-master-href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_en.htm" href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_da.htm" target="_blank" title="udstationeret som tjenestemand i udlandet">udstationeret i udlandet som tjenestemand</a>, eller hvis du bor i ét EU-land, men arbejder som tjenestemand i et andet EU-land, gælder der normalt følgende betingelser: </p> <ul> <li> du betaler stadig kun skat af indtægter fra dit arbejde som tjenestemand i det land, hvor den myndighed, du arbejder for, befinder sig </li> <li> du betaler kun skat i det land, hvor du arbejder, hvis du bor der fast og <ul> <li> er statsborger i landet, <strong>eller</strong> </li> <li> du ikke kun er flyttet dertil for at arbejde som tjenestemand (f.eks. hvis du boede der i forvejen, før du blev ansat som tjenestemand). </li> </ul> </li> </ul> </div></div><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Arbejdsløse, der søger arbejde i udlandet </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du tilbringer en kort periode ( <strong>under seks måneder i løbet af et år</strong>) i et andet EU-land uden at arbejde der, betragtes du normalt ikke som skatteborger i landet. I så fald beskattes eventuel overført arbejdsløshedsunderstøttelse kun i det land, der udbetaler den. </p> <p> Hvis du tilbringer <strong>over seks måneder i løbet af et år</strong> i et andet EU-land, kan det være, at landet så betragter dig som skattepligtig, og at <a data-linkid="138d2001-38ea-42c6-b2ab-ef5f29b3cfc0" data-master-href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_en.htm" href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_da.htm">arbejdsløshedsunderstøttelse, der er overført fra et andet land,</a> nu vil blive beskattet i landet. I henhold til mange bilaterale skatteaftaler beskattes arbejdsløshedsunderstøttelse kun i det land, hvor en person har skattemæssigt hjemsted. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Advarsel</h4> <p> Hvis du imidlertid beholder din faste bopæl samt en stærk personlig og økonomisk tilknytning til dit hjemland, kan du stadig blive betragtet som skatteborger i dit hjemland, selv om du bor i udlandet i mere end 6 måneder. I så fald har det andet EU-land ikke nødvendigvis ret til at beskatte din arbejdsløshedsunderstøttelse. </p> </div> </div> </div></div><div class="accordion"><h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span> Pensionister i udlandet </span></span><svg focusable="false" aria-label="Åbn"> <title>Åbn</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Luk"> <title>Luk</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <p> Hvis du er gået <a data-linkid="bdeb3a66-d6d7-48ce-8307-d407f3e5fde8" data-master-href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_en.htm" href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_da.htm" target="_blank" title="pensioneret i et andet EU-land">på pension i et andet EU-land</a> og tilbringer <strong>over seks måneder om året dér</strong>, kan landet betragte dig som skatteborger. I så fald skal du måske betale skat til landet af din samlede indkomst på verdensplan, herunder pensioner fra andre EU-lande. </p> <p> <strong>Undtagelse: tjenestemandspensioner</strong> beskattes normalt kun i det land, hvor den myndighed, personen var ansat hos, ligger. </p> </div></div> <h2> Her kan du få mere at vide </h2> <p> Dette er kun en kort oversigt over, hvad der normalt sker. Hvis du vil vide, hvilke regler der gælder i dit tilfælde: </p> <ul> <li> skal du spørge på et <strong><span class="nolink">lokalt skattekontor</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> </strong> </li> <li> skal du tjekke <strong><a data-linkid="ee9bd02b-cfa9-4a72-a950-678418c6596b" href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_da" title="dobbeltbeskatningsaftalen">dobbeltbeskatningsaftalen</a> </strong> mellem dit værtsland og det land, hvor du har skattemæssigt hjemsted </li> <li> skal du, hvis du er tjenestemand og arbejder i udlandet, undersøge den internationale lovgivning og eventuelle særlige internationale diplomatiske/konsulære aftaler for at se, om du som tjenestemand er berettiget til skattefordele i det land, hvor du arbejder. </li> </ul> </div> <div class="article-related ye-faqs"> <h2>Spørgsmål og svar</h2> <ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/faq/index_da.htm">Spørgsmål og svar - 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