Taxation for Researchers and Key Employees

Foreign researchers and key employees may be eligible for 25 or 30 per cent taxation in Denmark. To qualify, however, you must fulfil certain criteria. On www.skat.dk - the Danish Tax authority’s website, you will find a guide to a special tax scheme for researchers and key employees recruited abroad.

Tax scheme for foreign researchers and key employees (25 per cent or 33 per cent taxation) contains details about the conditions under which foreign employees can choose to pay tax at a rate of 25 per cent for a period of 36 months or 33 per cent for a period of 60 months.

Please note that from January 2011 the tax scheme for foreign reseachers and key employees has been changed. However, www.skat.dk has not been updated yet. For now you can read more about the changes in KPMG's newsletter here.


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Contacts and further information

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 for the scheme

Requirements concerning the employee, employer, and type of employment

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