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Tax scheme for researchers

Researchers and highly paid employees can apply to be taxed under the tax scheme for researchers. Employees registered under the scheme pay tax at a rate of 32.84% (27% plus labour market contributions) on earned income as well as certain employee benefits from the specific employer for a maximum period of 7 years. 
However, the employee must meet a number of conditions.

  • As a general rule, the person wanting to be covered by the tax scheme for researchers must not have been subject to full or limited tax liability in Denmark within the past 10 years prior to using the scheme. If the highly paid employee or researcher moves to Denmark, they may do so one month before their first working day at the earliest.
  • It is only possible to be covered by the scheme once in a lifetime, however, the 7 years can be split into several periods, provided that the conditions for being covered by the scheme are met for each individual period. Any other income is taxed according to the general Danish tax rules.

Joint responsibility for ensuring that the conditions are met throughout the period

The employee and the employer are jointly responsible for ensuring that the conditions for being covered by the scheme are met at all times. Both parties are obliged to inform the Danish Tax Agency (Skattestyrelsen) if the conditions for being taxed under the tax scheme for researchers are no longer met.

Both employers and advisers can apply on behalf of employees wishing to use the tax scheme for researchers. Employees can also apply themselves. 

For further legal information in Danish see Our Danish-language legal guide .