Skip to main content

Greenland TIN — CPR and GER number guide

Greenland uses two parallel tax identification systems: the CPR number for individuals and the GER number for legal entities and businesses. Both are administered by Skattestyrelsen (the Greenlandic Customs and Tax Administration), which operates under the Greenlandic Ministry of Finance independently from the Danish tax authority. Greenland levies no VAT, but individuals face municipal and national income taxes, and businesses must manage withholding obligations and corporate income tax.

CPR number​

CPR stands for Det Centrale Personregister — the central civil registration system shared with Denmark. Residents in Greenland receive a CPR number upon registering with the municipality. Non-residents are also assigned a CPR number if Skattestyrelsen deems them taxable in Greenland (for example, workers on short-term assignments at mines or fisheries). The CPR number is unique to each individual, never reissued, and serves as the primary tax identifier for all dealings with Greenlandic public authorities.

Format​

The CPR follows a 10-digit structure in the pattern DDMMYY-XXXX:

PositionsContent
1–2Day of birth (DD)
3–4Month of birth (MM)
5–6Year of birth, without century (YY)
7–10Unique serial number (often separated from the date block by a hyphen)

Example: 010185-1234 encodes a birth date of 1 January 1985. The serial number in positions 7–10 encodes century of birth (the first digit of the serial encodes whether the person was born in the 1800s, 1900s, or 2000s) and includes a check digit. The format is identical to the Danish CPR used in Denmark; validation rules and the check-digit algorithm are the same.

GER number​

The Greenlandic Business Register (Grønlandske Erhvervsregister — GER) records all non-natural persons and legal entities operating in Greenland: limited companies (A/S, ApS), partnerships, sole proprietors, branches of foreign companies, and public institutions. Issuance of GER numbers is governed by Greenlandic tax and excise laws, with Skattestyrelsen overseeing registration.

Format​

The GER number is an 8-digit numeric identifier with no embedded date or check-sum structure visible to the end user. It is analogous to the Danish CVR number but is a distinct registry. Once assigned, the GER number appears on all tax filings, payroll reports, and invoices issued by the entity.

Registering a GER number​

Greenlandic businesses register through Virk.dk (the Danish business portal) or by submitting a form directly to Skattestyrelsen. Foreign companies registering a branch must use the dedicated branch-registration form and provide a Greenlandic postal address. Once the GER is issued, the entity must separately register as an employer with Skattestyrelsen if it intends to hire staff.

Tax rates at a glance​

Greenland imposes no VAT. Key rates for context:

  • Individual income tax: municipal tax (varies by municipality) plus national tax, combined rate up to 44% for limited-liability taxpayers
  • Corporate income tax: standard rate of 26.5% on business income
  • Withholding on dividends to foreign companies: 36%–44%
  • Withholding on royalties to non-residents: 30% (may be reduced by double tax treaty)
  • Default withholding rate when no tax card is presented: 45% (A-tax flat rate)

Greenland's treaty network for corporate and individual tax is limited to Denmark, the Faroe Islands, Iceland, and Norway.

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 a 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 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] [2]

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. Beyond the 14-day threshold, income becomes taxable in both Greenland and the home country simultaneously, because neither Sweden nor Finland has a treaty mechanism to provide relief for Greenlandic tax paid. Workers from Denmark, by contrast, 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. [1] [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 or work 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 after their Greenlandic permit expires must apply for separate Danish immigration permission. [1] [2]

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 — an ApS requires a minimum DKK 125,000 capital, an A/S requires 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. [1] [2]

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 amount 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 confirm whether a reduced treaty rate applies before invoicing, since the default 30% rate otherwise applies automatically. [1] [2]

How Lookuptax can help you ?

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.