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25% Tax Scheme. Taxation of the Salaries of Researchers and Key Employees recruited abroad
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Introduction 
Purpose of these Guidelines 
Conditions to be fulfilled by the employee 
Conditions to be fulfilled by the employer 
The terms of employment 
Fixed-term employment 
More than one employment with different employers 
The work must be carried out in Denmark 
The remuneration (amount) 
Monthly earnings 
Payment by the employer of the employee’s fixed expenses 
Special conditions apply to researchers 
Calculating the tax 
Amounts that are not covered by the scheme 
Choosing 25% taxation 
Other income 
If the conditions are not fulfilled throughout the period of employment 
Termination of employment 
Supplementary tax liability 
Right to annul the scheme (cooling-off) 
Income tax return 
Tax authorities in Denmark 
Approval of researchers, etc. under Section 48 E of the Danish Withholding Tax Act (Kildeskatteloven) 
 
  Her står du: Personserien; gamle versioner > 25% Tax Scheme. Taxation of the Salaries of Researchers and Key Employees recruited abroad
The terms of employment
Version: 25% Tax Scheme. Taxation of the Salaries of Researchers and Key Employees recruited abroad (Gældende fra 16. marts 2006 til den 13. juni 2007)
 Yderligere oplysninger - klik her.
The employment is subject to the following requirements:
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