The favourable tax scheme is changed materially in two ways -
one change tightens the rules, and one change makes the scheme more
attractive. The changes took effect on 1 January 2011.
With the recent changes in Danish taxation of individuals with
effect from 2010, salary income is ordinarily taxed according to a
progressive scale at a rate of up to 55.4 % (2011, and including
labour market contribution).
With the changes in the special favourable tax scheme for
foreign individuals, salary income can optionally be taxed at a
marginal taxation rate of 31.9 % (including labour market
contribution) for 5 years.
The use of the scheme is subject to certain conditions.
According to the newly implemented strengthening of the rules,
if an employee wants to benefit from the scheme, it is a condition
that the employee has not been subject to unlimited - or limited -
taxation of salary income/earned income etc. within the last 10
years preceding commencement of the
