Full liability

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

  • 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.