If you recruit researchers and highly paid employees from abroad, they may under certain conditions choose to pay tax at a rate of 27% plus labour market contributions, totalling 32.84%, for a period of seven years.

These researchers and highly paid employees are not entitled to tax deductions or allowances of any kind.

Please see our legal guide (in Danish) for further legal information.

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www.skat.dk is your access to the self-service system and guides on taxes and duties of the Danish Customs and Tax Administration