When you are subject to full tax liability, you have to pay tax on income earned in Denmark and abroad
You are subject to full tax liability when you
- are considered to live in Denmark, or
- work in the country for a minimum of 6 consecutive months
Full tax liability means that you have to pay tax in Denmark on all income made, i.e. income made both in Denmark and abroad. If you go on a short holiday abroad during the minimum of 6 consecutive working months, you are still subject to full tax liability. You are subject to full tax liability even if your employer is not residing in Denmark.