Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 04 JULY 2011

Private Clients - Newsletter 29.06.2011

Kromann Reumert
Explore more from Kromann Reumert

The favourable tax scheme is changed materially in two ways - one change tightens the rules, and one change makes the scheme more attractive.

DenmarkTax
Arne Ottosen
Arne Ottosen
Stine Iversen
Stine Iversen
Henrik Lauritsen
Henrik Lauritsen

Material changes in favourable Danish expatriate tax scheme

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.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

New Rules On Property Tax And Property Valuation: What Investors Need To Know

Denmark has introduced significant changes to its property valuation and taxation regime through Act No. 615, extending indexed property valuations through 2027 and creating a unified category for agricultural, forest and nature properties. The legislation includes new binding ruling procedures, land tax relief for roof apartment projects, and extended deadlines for reassessments, fundamentally reshaping how property owners and investors navigate Danish real estate taxation.
DenmarkTax
Gorrissen Federspiel
Gorrissen Federspiel
Article

Regeringens lovprogram for folketingsåret 2026/2027: De skattemæssige tiltag

The Danish government has unveiled its legislative program for the 2026/2027 parliamentary year, introducing significant changes across corporate taxation, international tax rules, VAT, and administrative procedures. Key proposals include corporate tax rate reductions, modifications to minimum taxation laws aligned with OECD agreements, and reforms to cryptocurrency taxation aimed at creating more balanced and manageable tax treatment.
DenmarkTax
Schjodt
Schjodt