Working in Greenland as a French National: SIRI Permit, Contract, Tax, Pension and Economy

The Danish agency SIRI, which processes permits for Greenland, reminds us that Greenland is not a member of the EU and that free movement rules do not apply there: nationals of the EU, the EEA and Switzerland follow the same rules as other foreigners, while being exempt from a visa. Only citizens of the Nordic countries (Denmark, Finland, Iceland, Norway, Sweden) need neither a visa nor a permit. A French national who wishes to work in Greenland, including on a voluntary or unpaid basis, therefore applies for a residence and work permit and cannot start working before obtaining it.

• Documents and conditions: an employment contract or offer signed by both parties, dated less than 30 days earlier, is attached to the application. The position is in principle full-time, i.e. about 40 hours a week. The salary and employment conditions must match Greenlandic standards, which the Government of Greenland checks. The employer in principle obtains an authorisation to recruit foreign labour from the municipality where the workplace is located.
• Processing times and duration: 3 months as a general rule, up to 6 months if additional information is needed, about 1 month for the health agreement intended for healthcare staff. The permit is valid for 2 years at most from the decision; when a municipal authorisation is required, it generally follows its duration. Extension is requested before expiry, and the stay remains authorised while an application filed on time is examined.
• Filing: with a Danish diplomatic mission or an application centre in the country of residence; from Greenland (lawful stay), online, at the SIRI office in Nuuk or at the local police outside Nuuk; from Denmark, online or in a SIRI office. No processing fee is charged.
• Short-term exceptions: certain categories, such as researchers, artists or technicians responsible for installing or repairing equipment, can work for less than 3 months without a work permit.

The spouse, partner or child under 18 of a work permit holder can apply for an accompanying family permit: 2 years at most, renewable for periods of 2 years, free of charge, with the right to work but no right to public benefits. Permanent residence, available after several years on a work permit, is presented in the page retiring in Greenland, and details of settling in are in the page living in Greenland.

The official pages consulted publish no single legal minimum wage: the rule set by SIRI is that pay and employment conditions (salary, leave, notice) match Greenlandic practice in the sector, checked by the Government of Greenland. The contract is therefore read against these practices and, where applicable, the collective agreements applicable to the position.

To place income levels, Statistics Greenland publishes averages and medians for people aged 18 and over: average income before tax is close to DKK 320,000 and average disposable income DKK 210,000 after tax. These averages cover the entire adult population, all activities combined, and do not replace a pay scale for a position.

Housing provided by the employer is a taxable benefit: the Greenlandic tax administration invites people to check how it will be valued before accepting an offer.

According to the Greenlandic tax administration and the Sullissivik portal, anyone who lives in Greenland or stays there for more than 6 months is subject to tax. Full taxation covers all income (salary, work-related benefits, pensions, interest, dividends), whether of Greenlandic or foreign source, with the exception of income and expenses from real estate located outside Greenland, and it applies from the first day of presence. A stay of less than 6 months falls under limited taxation: only income earned in Greenland is taxed, with filing of form S3.

The tax combines a national share of 10%, a municipal share and a common share of 6%. The overall rates displayed by the tax administration (page with no year indicated) are 42% in Qaqqata and Sermersooq, 43% in Kujalleq, 44% in Avanaata and Qeqertalik; the municipal share is 26%, 27% or 28%. Deductions exist for personal expenses, dependants, pension contributions, housing costs and certain professional expenses, as well as relief for remote regions. The tax card (skattekort) indicates the rate and deduction that the employer applies at source (A-skat); the first is obtained from the local tax office, the next one is sent every year in December. An annual return is compulsory. Employees on mining and infrastructure projects who have not been tax residents in the past six months are subject to a gross tax of 35%, with no deduction.

For a French national, the France-Denmark tax treaty of 4 February 2022 does not apply to Greenland, which it excludes from the definition of Denmark (article 3). The domestic law of each state then applies. On the French side, tax domicile remains in France if the home or main place of stay remains there, or if the main professional activity or the centre of economic interests is located there: a single criterion is enough (BOFiP). The situation of an employee whose family stays in France therefore calls for an individual analysis with the tax administration.

People under 67 who are fully taxable in Greenland must save for retirement in a Greenlandic or Danish scheme. The minimum legal rate has been raised gradually from 7% to 10%. An exemption is possible for a stay of less than two tax years, subject to an explicit fixed-term contract and full taxation; the request must reach the tax administration no later than 3 months after arrival. With a Danish scheme, the “§53A” option can avoid double taxation of the pension accrued in Greenland. At the employer’s expense, the AMA labour market contribution is 2.1% of gross salary for private employers.

For health, a settled employee registers in the population register and accesses the free public system (Sullissivik). A seconded employee sent by a French employer falls under secondment to a country with no agreement: CLEISS (the French centre for European and international social security liaison) indicates a duration of 3 years, renewable once, continuation of the French scheme with no exemption from contributions due in the host country, reimbursement within the limits of French tariffs on paid invoices (form S 3125c) and the value of supplementary insurance when care is expensive. See seconded or expatriate and the page healthcare reimbursement in Greenland.

The SIRI pages consulted describe an employment-based permit, a study permit and an accompanying family permit; they give no detail of a specific route for self-employed activity or for a liberal profession. A French national considering setting up their activity in Greenland therefore contacts SIRI and the territory’s administration directly before committing. Voluntary or unpaid work also requires a permit.

Remote work for an employer established outside Greenland is not covered in the sources consulted: SIRI’s rule targets anyone who wishes to work in Greenland, and a stay of more than six months entails full taxation on all income. The situation should be submitted in writing to SIRI before departure. Seasonal workers staying less than six months, for example in tourism, have a specific tax guide from the Greenlandic administration.

According to Statistics Greenland, the territory has close to 30,000 people in main employment among permanent residents. Administration and public services account for more than 40% of them, ahead of fishing and related activities, wholesale and retail trade, construction, transport and storage, then accommodation and food services. Fish, crustaceans and molluscs, fresh or processed, account for about 95% of goods exports.

The currency is the Danish krone: monetary policy is one of the powers the Kingdom retains. Public funding rests partly on a Danish grant of DKK 3.4 billion a year (2009 prices), reduced by 50% of mining revenues above DKK 75 million. Indicators of growth, inflation, unemployment and GDP per capita are updated in the economic benchmarks block of the page. As for the outlook, SIRI provides for an accelerated processing of about one month for healthcare staff, a sign of a recruitment need in that sector; the general trend of the market can be followed in Statistics Greenland publications and on the government portal.