Date of publication
15 Jun 2007 08:30
Serial number
P nr. 28 (GB)
This leaflet adresses employers and emplyees and describes a scheme that implies, that highly paid employees and researchers recruited abroad, subject to a number of conditions may be taxed at the rate of 25% of their remuneration with no allowances - instead of paying normal income tax. The scheme can be used for a period of no more than 36 months.

The purpose of the scheme is to enable Danish trades and industries and Danish research institutions to attract and retain foreign research and development ("R and D") employees.
What's new?
The leaflet is updated for 2007.
ISBN number