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Greenland TIN number guide

CPR number​

CPR stands for "Det Centrale Personregister". It is a central, nationwide civil registration system in Denmark. Residents in Greenland or Denmark receive a CPR number, crucial for various communications with public authorities, including tax-related matters. Non-residents in Greenland also receive a CPR number if deemed taxable by the Greenlandic Tax Administration. This unique, non-renewable number is essential for individual identification in tax affairs.

Format​

The CPR, a 10-digit structure, follows a specific pattern:

  • Positions 1-2: Represent the day of birth.
  • Positions 3-4: Indicate the month of birth.
  • Positions 5-6: Reflect the year of birth (excluding the century).
  • Positions 7-10: Form a unique serial number, often separated by a hyphen after the 6th digit.

GER number​

The issuance of GER numbers for non-natural persons and legal entities is governed by specific tax and excise laws. Skattestyrelsen (The Greenlandic Customs and Tax Administration), under the Greenlandic Ministry of Finance, oversees the administration of GER numbers.

Format​

For non-natural persons and legal entities, the GER utilizes a TIN with an 8-digit format.

Frequently Asked Questions​

What happens to withholding tax if a foreign employee starts work in Greenland without a tax card?​

If an employee cannot present a main tax card (hovedkort) or secondary card (bikort) when starting work, the employer must withhold A-tax at a flat rate of 45% on gross income — higher than the standard combined rate of up to 44%. The tax card is tied to the worker's CPR number and is issued by Skattestyrelsen. Foreign workers who arrive without having registered for a CPR number in advance therefore face maximum withholding on every payslip until a card is obtained. To avoid this, workers should contact Skattestyrelsen and register for a CPR number before their first day of work. [1]

Do workers from Sweden or Finland face double taxation when working in Greenland?​

Yes. Greenland has concluded double taxation agreements with Denmark, the Faroe Islands, Iceland, and Norway — but not with Sweden or Finland. For Swedish or Finnish residents whose employer has no permanent establishment in Greenland, stays of 14 days or less are exempt from Greenlandic tax. However, beyond the 14-day threshold, income is taxable in both Greenland and the home country simultaneously, because neither Sweden nor Finland has a treaty mechanism to give relief for Greenlandic tax paid. Workers from Denmark covered by the DTA instead benefit from a 183-day threshold before full Greenlandic tax liability applies. Swedish and Finnish workers should obtain individual tax advice before any assignment exceeding two weeks. [2]

Does a Greenland work and residence permit grant the right to live or work in Denmark or the Schengen area?​

No. Greenland and Denmark are legally distinct travel and residency areas. A residence permit valid only for Greenland does not grant entry or residence rights in Denmark or any other Schengen country. Conversely, a Danish or Schengen residence permit does not, by itself, allow long-term stay in Greenland. Since March 2026, third-country nationals holding a Schengen residence card may visit Greenland without a separate visa, but this is a short-stay travel entitlement, not a right to reside or work. Workers relocating from Greenland to Denmark for any purpose after their Greenlandic permit expires must apply for separate Danish immigration permission. [3]

Can any foreign company register a branch in Greenland to obtain a GER number, or are there eligibility restrictions?​

Not all foreign companies are eligible to register a branch (registered affiliate) in Greenland. Under Greenlandic company law, only companies with a legally registered office in the EU, USA, Canada, or a Nordic country can open an affiliate. Companies incorporated outside those zones must instead incorporate a separate Greenlandic subsidiary (ApS with a minimum DKK 125,000 capital, or A/S with minimum DKK 500,000). All operating entities, whether branch or subsidiary, must obtain a GER number from Skattestyrelsen to transact business and meet tax reporting obligations. [4]

Greenland has no VAT — does that mean royalty and licensing payments to foreign companies are also untaxed?​

No. While Greenland imposes no VAT or general sales tax, royalties paid to non-resident foreign companies are subject to a 30% withholding tax. This applies to payments for the use of intellectual property, copyright, patents, trademarks, and similar rights. The Greenlandic payer is responsible for withholding and remitting this tax to Skattestyrelsen. The rate may be reduced under an applicable double taxation treaty, but Greenland's treaty network covers only Denmark, the Faroe Islands, Iceland, and Norway for corporate tax purposes. Foreign companies receiving royalties from Greenlandic partners should verify whether a reduced treaty rate applies before invoicing, as the default 30% rate is otherwise applied. [5]

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