Employees who are covered by the special tax scheme can get a 26% tax rate  + labour market contributions, a total of 31.92%, for a period of maximum 60 months, without deductions of any kind, from 1 January 2011. These months can be distributed among several different work periods.

If the employee wishes to distribute the 36 or 60 months, it is required, however, that the employee fulfils all the relevant conditions when entering into new contracts of employment. This means, among other things, that the employee must not have been subject to full tax liability or limited tax liability on earned income etc. and commercial income for a period of ten years before the scheme may be used again. This does not apply, however, if a maximum of one month passes between the contracts of employment, or if the tax liability only relates to periods in which the tax scheme was previously used. The periods during which an employee was taxed according to the tax scheme are thus not included in the ten-year period without tax liability to Denmark.