Greenland and Denmark have established a double taxation agreement that regulates tax obligations for Greenlandic students in Denmark. This agreement generally maintains full tax liability to Greenland as long as the stay in Denmark is solely for study purposes, even if there is also full tax liability in Denmark.

• If you receive educational support from Greenland, it is taxed as B-income.
• If you receive Danish SU (student grant), it is taxed in Denmark.

As a Greenlandic student in Denmark, this includes:

• Individuals receiving educational support under Greenlandic rules or Danish SU, as well as those who, due to personal income (e.g., apprenticeships), do not qualify for such support, as long as the educational requirements for support eligibility are met.
• Individuals who receive salary or similar payments from Greenlandic sources while studying, such as apprentices, year-course participants (e.g., teachers), or others who are paid by a Greenlandic employer or Greenlandic state institutions.
• Individuals whose parents receive (Greenlandic) educational grants by law or specific agreements.

No specific qualitative or quantitative requirements apply to the study or course. Basic education, subsequent education, further education, and any later education all fall under these regulations. There is also no requirement that you must have lived in Greenland before beginning your studies in Denmark or that the stay in Denmark is solely for educational purposes.

Once you have applied for and received educational support from Greenland, you are entitled to the following deductions:

• Personal allowance: 48,000 DKK (for 2024)
• Student deduction: 49,700 DKK (for 2024) – must be applied for.
• Commonwealth deduction: 36,000 DKK – must be applied for.

Greenlandic Houses in Denmark can often assist with guidance on these applications.

As a student in Denmark, you should pay particular attention to:

• Applying for all applicable deductions.
• Registering a preliminary tax assessment in Denmark to ensure correct taxation.
• Registering a preliminary tax assessment in Greenland to ensure correct taxation, especially if you have income from Greenland, such as from a summer job.

In 2019, the Tax Agency published a guide on taxation for Greenlandic students in Denmark.