On SKAT’s website you will find a guide that describes the tax scheme for foreign researchers and key employees who are recruited abroad and who are employed by a Danish enterprise or research institution. Some of the information applies specifically to employees, employers and requirements according to the type of employment.

Each section has subcategories with information about the requirements the employee, employer and employment type must fulfil for a foreign employee to be eligible for the special tax scheme. For a full overview of how the scheme works, employees should read the section intended for employers, and vice versa, along with the requirements regarding the type employment. Please note the subsections with information listed under each of the three above-mentioned sections in the table of content menu on the top of SKAT´s website.

You find information about the process of register for the scheme here. Please note the subsection, “Choice of the scheme after commencement of employment” listed under “How to register employees for the scheme” in the table of contents menu at the top of the website.

In addition to give information about the above-mentioned elements, the guide, Tax scheme for foreign researchers and key employees (25 per cent or 33 per cent taxation), on the SKAT website, the guide also  contains information about:

• How to register employees for the scheme.
• Calculating the tax.
• If you as an employee have other income.
• How to prepare you annual assessment notice as an employee.
• Supplementary tax liability.
• Approval of researchers.
• Tax authorities in Denmark.

Please note that some of the headings in the table of content of the guide also has links to relevant subcategories. 

For further information about rules and factors to be aware of as a new taxpayer in Denmark, you should read the guide Taxation - when moving to Denmark.