When is an activity considered an own business?

From 1 October 2018, decisions whether an activity is considered as paid work or as the operation of an own business will primarily be based on the tax authorities’ (SKAT) definition.

In general your activity is considered as self-employment if:
  • You have a central business register (CVR) number. If your VAT-attracting (momspligtige) turnover is least 50,000 kr. over a 12-month period, you must also have a VAT number 
  • The activity aims at generating a profit
  • You yourself work in the activity.
Contact the tax authorities if you are in doubt whether your activity is considered an own business.

Part-time insurance for self-employed persons

Part-time insurance for the self-employed will be available from 1 October 2018.