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
Version: 25% Tax Scheme. Taxation of the Salaries of Researchers and Key Employees recruited abroad (Gældende fra 14. juni 2007 til den 9. februar 2009)
SprogEngelsk
Dato for offentliggørelse15 jun 2007 08:30
ResuméThis leaflet adresses employers and emplyees and describes a scheme that implies, that highly paid employees and researchers recruited abroad, subject to a number of conditions may be taxed at the rate of 25% of their remuneration with no allowances - instead of paying normal income tax. The scheme can be used for a period of no more than 36 months.

The purpose of the scheme is to enable Danish trades and industries and Danish research institutions to attract and retain foreign research and development ("R and D") employees.
Hvad er nyt?The leaflet is updated for 2007.
Hvor fås vejledningen?Vejledningen findes kun på SKATs hjemmeside
 Yderligere oplysninger - klik her.
Tilbage | Til Top