International Guest Researchers and Visiting Scholars

Visiting scholars, guest researchers and enrolled PhD students are characterised by being associated with the University of Copenhagen for a limited period of time. While working at the University of Copenhagen, they retain their employment/enrolment at their home university where they continue their research. Moreover, they are not employees of the University and thus are not paid a salary.

International Staff Mobility (ISM) supports all international researchers at the University of Copenhagen. Once initiated by the Faculty/Department, ISM can assist with your visa or residence and work permit (if you are a non-EU citizen), and with any general questions about coming to Denmark.

You are welcome to take part in our free events. For example, we have a monthly information meeting for newcomers about moving to and working in Denmark. Furthermore, we host various social events that you are welcome to join. You can read more about our services on our website: www.ism.ku.dk.

The Faculty or Department that you are visiting will issue your invitation letter. You will need this letter for your visa or residence and work permit (if you are a non-EU citizen).

The Faculty or Department will also help you with practical matters such as gaining access to buildings and your office space.

WORK-RELATED INSURANCE

Pursuant to section 22 A of the University Act, the University of Copenhagen will take on the insurance liability with respect to guest researchers , who will be covered by the University of Copenhagen’s self-insurance.

Consequently, guest researchers are covered to the same extent as employees at the University of Copenhagen in accordance with applicable Danish Law.

Except in case of gross negligence or willful intent, the University of Copenhagen thus covers any industrial injuries suffered by the guest researcher within the scope of the Danish Workers’ Compensation Act and any industrial damage or injury inflicted on property or persons by guest researcher unintentionally within the scope of Danish Law.

It is the responsibility of guest researchers to take out private insurance in other areas such as health, travel and personal liability while staying in Denmark.

HEALTH INSURANCE

If you stay in Denmark for less than three months, it is not possible to register as a resident, obtain a Danish social security number (CPR) or be covered by the Danish public health care system.

We strongly encourage you to make sure that you are covered by a health insurance plan from your home country or your home institution, or that you otherwise purchase a travel insurance plan valid for work.

The Danish health care system is bound by law to help anyone who is in urgent need of medical assistance but not to cover the expenses of the treatment.

IF YOUR STAY IN DENMARK EXCEEDS THREE MONTHS

If you are staying in Denmark for more than three consecutive months, you must register as a resident in Denmark. All residents are registered in the Central Person Register (CPR) and given a social security number: the CPR number. This number is the key to many public and private services in Denmark.

In order to register for a CPR number you need an EU registration certificate or a residence and work permit as well as a Danish address.

Anyone registered as a resident (with a CPR number) is covered by the Danish public health insurance. Consulting your general practitioner, hospital treatment and some specialist treatment is free of charge. Dental treatment and medicine is subsidized but has to be paid for.

THE EUROPEAN HEALTH CARD

If you are covered by public health insurance in another EU/EEA country, you can apply for a ‘blue health card’ with the health insurance provider in the country where you are covered. The blue card will give you access to the public Danish health care system on the same terms as Danish residents. The blue card does not cover routine treatment or pre-existing conditions.

If any further documentation is requested by the authorities in relation to your social security, please do not hesitate to contact ISM.

Your tax liability relies on an individual evaluation from the Danish Tax Agency. The general rules are as follows:

Full tax liability

1. If you take up residence in Denmark, you become fully tax liable. Residence is defined either as being registered in the Central Person Register (CPR) or having your personal interests in Denmark (home, close family etc.).

2. If you have a home in Denmark and stay in Denmark for more than three consecutive months or more than 180 days within any 12 months period, you become fully tax liable.

3. If you do not have a home in Denmark but stay for more than 6 consecutive months, you become fully tax liable.

If you are fully tax liable, you have to register with the Danish tax authorities (and apply for the so-called “tax card”) and report all global income, savings or assets to the Danish tax authorities.

Limited tax liability

1. If you have any income from Danish sources, you will have to report it and pay taxes from it on the days you perform your work in Denmark. You do not have to report or pay taxes on any foreign income.

No tax liability in Denmark

1. If you do not take up residence in Denmark (e.g. if you are staying at a hotel), if you do not stay for more than 180 days in Denmark and if you do not have any income from Danish sources, you will not have to report your income or pay taxes in Denmark.

You can find more information and relevant forms on

www.skat.dk

DOUBLE TAXATION?

Even if you become liable to pay tax under Danish rules, you may also be liable to pay tax in another country. When the tax authorities of two countries want to tax the same money according to national rules of each country, they look to the double-taxation agreements in order for individuals to avoid paying double taxes. Denmark has double-taxation agreements with most countries in the world. Please contact the Danish tax authorities if you have any questions about double-taxation agreements.

The University of Copenhagen is a public university. This means that the University’s financial activities must be documented and there must be a statutory basis for expenses paid by the University.

If you are a guest researcher and you stay at the University of Copenhagen for up to three months, the University can reimburse the following expenses. Please be aware that it is up to the Faculty or Department that you are visiting to decide which of your expenses they will reimburse.

Reimbursement of expenses in accordance with the above rules can only happen if the expenses are reasonable.

The University is not allowed to pay out cash or reimburse other forms of undocumented payments. The University cannot make per diem payments to guest researchers or other non-employees associated with the University.

The University is not allowed to pay any travel expenses for accompanying family members.

PAYMENTS IF YOU STAY IN DENMARK FOR MORE THAN THREE MONTHS

The University is not allowed to compensate you according to the above rules if your stay at the University exceeds three months. This also includes expenses related to applying for a visa or residence and work permit in Denmark.