For US citizens and green card holders in Denmark

US Taxes for Americans Living in Denmark

US citizens and green card holders who live in Denmark still file a US return every year, report Danish accounts, and choose how to avoid double tax. This guide covers the treaty, social security, FBAR and catching up on missed years.

US returnFBARForm 8938Treaty: yesTotalization: yes

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Quick answer

Do US citizens living in Denmark have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Denmark gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with Denmark, and a social security agreement has been in force since October 1, 2008.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with Denmark: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since October 1, 2008
Accounts in Denmark: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

Do Americans living in Denmark have to file US taxes?

Yes. The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to Denmark does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from Denmark all go on it, converted from Danish kroner to US dollars.

The return is due April 15. If you live and work outside the US on that date, you get an automatic 2-month extension to June 15, and you can extend further to October 15. Interest still runs on tax paid after April 15.

Reporting Danish bank and investment accounts

Two separate reports cover money held in Denmark, and many Americans there need both.

Report	Who files	When
FBAR (FinCEN Form 114)	Foreign accounts above US$10,000 in total at any time in the year	April 15, automatic extension to October 15 (IRS)
Form 8938	Living abroad: above US$200,000 at year end or US$300,000 at any time if single; US$400,000 / US$600,000 if married filing jointly	With the tax return; US$10,000 penalty if not filed (IRS)

Pension and savings products in Denmark can be reportable too, so we list every account before deciding what goes where.

Will I pay tax twice living in Denmark?

Most Americans in Denmark end up owing little or no US income tax, because tax paid in Denmark or the exclusion of foreign earnings offsets it. The exclusion covers up to US$130,000 of earned income for 2025 and US$132,900 for 2026 (IRS); the foreign tax credit instead uses the income tax you paid in Denmark.

The US has an income tax treaty with Denmark (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

See FEIE vs foreign tax credit for how the two compare.

If you never filed

Many Americans in Denmark only learn about US filing years after moving. If the failure was not willful, the IRS Streamlined Foreign Offshore Procedures let you catch up with 3 years of returns and 6 years of FBARs. For eligible people living abroad, the IRS waives the failure-to-file, accuracy, information return and FBAR penalties (IRS). See Streamlined filing.

Your Danish return and ours

Americans in Denmark include employees of Danish companies, researchers and partners of Danish citizens.

We prepare the US side only. Your Danish tax return stays with a local adviser in Denmark, and we can work from the figures on that return so both sides match. For the wider picture, see US tax for Americans in Europe.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Denmark: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Sources: treaty articles and US law

Treaty and social security

The IRS lists the 1999 income tax treaty, amended by a 2006 protocol. General effective date (IRS Table 3): treaty Jan. 1, 2001; protocol Jan. 1, 2008 (IRS treaty documents for Denmark; treaty text; IRS Table 3).
Saving clause: Article 1 (General Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 23 (Relief from Double Taxation), on relief from double taxation.
Article 18 (Pensions, Social Security, Annuities, Alimony), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: the US agreement with Denmark entered into force on October 1, 2008 (SSA).

US law

Foreign tax credit: Code section 901 (IRS Pub 54).
Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).
Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).

The tax rules of Denmark also apply to you there; a local adviser covers that side.

Common questions

I moved to Denmark. Do I still file a US return?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Denmark on April 15 gives an automatic extension to June 15, and tax paid in Denmark or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-Denmark tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and Denmark?

Generally not. The US-Denmark social security agreement, in force since October 1, 2008, assigns your work to one system.

What if I never filed US taxes while living in Denmark?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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