Til forsiden   Nyhedsmail   Kontakt   Om koncernen   Links   Presse   A-Å SKAT logo - Tilbage til forsiden
SKAT logo - Tilbage til forsiden
Borger | Virksomhed | Rådgiver  
25% Tax Scheme. Taxation of the Salaries of Researchers and Key Employees recruited abroad
Fold hele indholdsfortegnelsen ud
Introduction 
Purpose of these Guidelines 
Conditions to be fulfilled by the employee 
Conditions to be fulfilled by the employer 
The terms of employment 
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 > Choosing 25% taxation
Subsequent choice of 25% taxation
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.

If the choice of 25% taxation is made after the employer has withheld ordinary provisional tax on income taxed at source (A-tax) once or several times, the tax paid in for the current year will be regulated between SKAT and the employer. All conditions for being covered by the scheme must have been fulfilled from the outset.

If the employee chooses 25% taxation for completed years of taxation, SKAT must be given new information.
Tilbage | Til Top