Deductions for Combined Tax Withholding for Limited Tax Liable Individuals, (F9).
Here you will find F9 overview forms for calculating combined tax withholding.
The target group is employers who pay wages to employees liable for tax in both Denmark and Greenland.
From 2023 onwards, a single form applies. Before 2023, there were different forms depending on whether the employee received free accommodation.
Here you will find:
F9 2022 – employees with free accommodation
F9 2021 – employees with free accommodation
A guide to Combined Tax Withholding can be found in chapter 5 of the volume Tax Withholding in Greenland via this link.The supplement is a list of A and B incomes. This section provides the tax deduction amounts and withholding rates to be used for withholding combined tax (Greenlandic and Danish). Combined taxation applies when both Greenlandic A-tax and Danish A-tax is withheld from the same income.
Please, note
- Combined tax withholding is only applicable to individuals who have limited tax liability to Greenland, meaning they reside in Greenland for less than six months.
- The individual has tax liability to Denmark, i.e., the employee is subject to Danish taxation.
- The employee does not need to present a Greenlandic tax card to the employer. Instead, the deduction rates and tax percentages provided in this document should be applied.
- The employer is responsible for calculating the total salary and tax, including the value of fringe benefits.
- The deduction amounts apply to the employee regardless of personal circumstances or municipality of taxation.
- The employer is not required to provide tax card deductions for holiday allowances.