Your income from Koda and NCB is officially designated as so-called B-income (B-indkomst). Please note that this means that no taxes have been deducted from the amount you receive from Koda. We advise all members to set aside funds towards paying the taxes later. We will submit information about your income to the Danish tax authorities, SKAT.
Tax authority notification – personal members
The Danish tax authorities, SKAT, will be notified of your income from Koda via your social security number (CPR). This is usually also the case when the payment is in fact made to a third party, e.g. a publishing company or a enterprise with the right of assignment or garnishment (transport eller udlæg) pertaining to your Koda income.
Tax authority notification – others
Koda may notify the tax authorities (SKAT) that someone other than a personal member has received income from Koda, for example if such payments are made to a publishing company or other enterprise. We may notify the tax authorities of income paid out to someone other than yourself in the special circumstances outlined below:
- Advance from publishing company
You have received an advance from your publishing company, and the company will receive your Koda income until the advance has been recouped. The publishing house must be able to document that they have paid out an advance. We can list the publishing house as recipient for tax purposes until the advance has been recouped in full. If we do so, this should be explicitly stated in the agreement entered into between the publishing company and the Koda member.
- The author is a company
You are the sole shareholder and owner of a company/enterprise and handle the rights to your music yourself. In future we can, if you prefer, notify the tax authorities of payments made to the company or enterprise listed as recipient of the payments made by Koda. Koda must see documentation proving that you are the sole shareholder and sole owner of the company.
- If you live outside of Denmark
Are you not in possesion of a Danish CPR number, if you eg. do not live in Denmark or is a citizen of another country we are obliged to send a TIN number to SKAT. Hereafter, SKAT will contact your local tax authorities in the country you live in. To protect your personal data, we ask that you submit the TIN number via your 'My Koda' under the menu item 'Profile information'. Once you are there, we request you also state or update your current address.
As Koda is obliged to disclose the TIN number to the Danish tax authority (SKAT), we reserve the right to stop payments to you if your TIN number has not been registered with us before the end of January 2024.
If you live in the EU and are unsure where to find your TIN number, you can read more here
If you live outside the EU, you can find further information via this link
If you have any questions, you are welcome to contact our member service at [email protected]
Self-employed individuals and the Danish company taxation scheme
If you are self-employed you can also employ the Danish “Company taxation scheme", a provision under Danish law that allows you to enjoy a range of the economic and tax-related benefits usually associated with operating a company-type enterprise. Here, payments will be made to you personally, and the amounts paid out will be registered with the Danish tax authorities using your personal social security (CPR) number. You hold sole responsibility for distinguishing between your personal finances and your company finances.
General questions about tax
Please note that we do not offer tax advice to our members. If you would like to address a particular tax-related issue and/or need assistance and advice, please contact the tax authorities/SKAT instead.
