ECOVIS Copenhagen

Taxinformation

Tax system

There are several tax systems

When entering into a contract and agreeing to take up employment in Denmark, it is important to find out which tax system you are subject to. It would be relevant to find out:

• If you fall within the special 25% tax scheme for foreign researchers and key employees, or you are subject to ordinary income taxation
  
• If you will be subject to full or limited tax liability in Denmark, e.g. if you are a Tran frontier worker residing abroad
  

A number of requirements must be met if you choose the 25% scheme. And as taxation within the 25% scheme does not require prior approval from the tax authorities, it is important to ensure that the requirements are met.