Staff who are employed by the Danish Government and ordered to serve outside the Kingdom of Denmark should in connection with a posting abroad ensure that they and their accompanying family will be registered in the Danish National Register as state employees posted abroad. For further information please see under the point Passport, Danish National Register and voting rights.
If the residence is sold or sublet in connection with the posting abroad, you must register on so-called “høj vejkode”, which is used for persons who are registered as having an address in Denmark without any residence at their disposal in Denmark. Registration on “høj vejkode” is conducted by contacting the National Register in your present municipality of residence and presenting a civil reg. no. declaration from HR/Udeteam on the posting abroad.
If you keep your residence without selling or letting it, you may stay registered on your present National Register address in Denmark. However, you must make sure to register as state employees posted abroad, which requires a civil reg. no. declaration from HR/Udeteam.
Staff who have no permanent address in Denmark on the posting date are not comprised by section 24 of the Civil Registration System Act and are not entitled to be registered on “høj vejkode”. This applies also to staff who are cross-border commuters and reside in the Øresund Region on the posting date.
The possibility of leaving the residence empty (applies to the City of Copenhagen)
According to information from the City of Copenhagen’s "Center for Bygninger" (centre for buildings) the fact that the staff member leaves for a temporary stay abroad (defined as less than three years) means that he/she may be exempted from the requirement of making his/her residence available for the municipality.
The staff member must send a request in writing to the above-mentioned centre, asking for exemption for his/her residence at the address xxxx and stating the reason for the absence abroad.
The request should be addressed to: Tomme boliger (empty housing stock), Center for Bygninger
For further questions, please use phone: +45 33 66 56 99 or e-mail address: email@example.com
The possibility of letting/subletting your residence during the posting abroad depends on the nature of the residence:
It is possible to let an owner-occupied dwelling for a period of time limited to the duration of the posting abroad. It must be stated explicitly in the contract if the owner wants to be able to terminate the tenant’s lease before the expiry of the period. The owner may terminate a tenancy by giving the tenant at least 90 days’ notice. A tenant’s failure to maintain the dwelling may lead to termination of the contract by the owner.
More information regarding the taxation of rental income is available here: SKAT.dk
It is possible to sublet rented accommodation for a maximum of two years when the absence of the tenant is temporary, for example a two-year posting abroad. A sublease contract must be drawn up (available from bookshops or the Net), and the owner must be informed of the sublease. The sublease contract should contain a 90 days’ notice of termination in case you wish to return before the expiry of the two-year period.
For further questions, please contact Lejernes Landsorganisation i Danmark (Danish tenants national organisation), phone: +45 33 86 09 10 or e-mail address firstname.lastname@example.org
Subletting depends on the rules of the cooperative housing society. If the rules do not mention the matter, the general provisions of the Danish Rent Act will apply.