Ukrainian cars in Denmark – keep the car registration tax in mind

30/06/22

Are you residing in Denmark after fleeing Ukraine? And is a Ukrainian registered car used for the transport? Read on for more information.

Registration tax

Foreign residents, e.g., Ukrainians, may use their foreign-registered car in Den-mark without paying Danish car registration tax. However, there is a fine line, as Danish car registration tax on the car must be paid from the time when the residence in Denmark is no longer considered temporary and the Ukrainian resident has taken up permanent residence in Denmark.

A special law has eased access to residence permits for Ukrainian refugees in Denmark. As a result, Ukrainians are now to a greater extent considered to have taken up permanent residence in Denmark. The concrete assessment of whether you, as a refugee from Ukraine, have retained your residence in Ukraine and are only in Denmark temporarily, or whether you are considered to have taken up permanent residence in Denmark is not easy, and the rules on car registration tax unfortunately do not consider the special situation caused by the war in Ukraine.

This means that when refugees from Ukraine:

  • receive a Danish CPR number and a health card,
  • take up permanent residence in Denmark and have no date for return

the Ukrainian-registered car brought with them may not be used in Denmark without Danish car registration tax being paid. The car must be registered in Denmark within 30 days of entry or stored on private land until registration tax is paid.

The special situation

Special situations require special measures, and it is our understanding that the authorities are indeed considering whether the Danish rules on car registration tax should be temporarily relaxed for refugees from Ukraine. Nothing has been decided yet, but we are following the situation closely and will of course return with an update as soon as we have any news.

We are ready to help

We can help with an assessment of your specific situation; whether the stay can be considered temporary and registration tax can be avoided, whether the stay is considered permanent and registration tax must be paid or identify whether other solutions could be relevant in your situation. We are always available for a no-obligation chat.

 

Contact us

Joan Faurskov Cordtz

Partner, leder af afgifter og told, PwC Denmark

Tel: 5135 7562

Følg PwC