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Tax rules for foreign researchers and key employees

11. September 2014

Adaption of the favourable tax rules for foreign researchers and key employees

Foreign researchers and key employees who are recruited from abroad to be employed in Denmark may enjoy a favourable tax treatment in Denmark. The said employees that qualify for the tax scheme are only subject to a tax rate of 26% + labour market contributions, which equals to a total of 31,92 %, for a period of maximum 60 months. If the employee is covered by social security in Denmark the Danish employer will only have to pay a very limited lump sum amount in as social security contribution in Denmark.

In order for the key employee to be covered by the 26% tax rate, some conditions must be fulfilled. The main criterion being that the remuneration in 2014 must comprise of at least DKK 70,600 per month (approx. EUR 9.450). The Danish Tax authorities now pronounced that this requirement will be adapted in a way that the income limit will be lowered with DKK 10.000 per month and the remuneration requirement will thereafter be DKK 60.600 or approx. EUR 8.120.

The favourable tax scheme applies to all sectors and to both foreigners who start working in Denmark, but also for high qualified Danes, that after a certain amount of time abroad, move back to Denmark. In addition foreign researchers assuming a position at a university in Denmark are in most cases exempted from the remuneration requirement.

For further information please contact MAQs LAW FIRM , lawyer Niels Gade-Jacobsen , tel. 33 12 45 22.

Lawyer Niels-Gade-Jacobsen

Lawyer Niels Gade-Jacobsen