This guide describes the tax scheme for foreign researchers and highly-paid employees who are recruited abroad and who are employed by a Danish enterprise or research institution. The scheme applies to all sectors and to both Danes and foreigners. 

Researchers engages in research at a university or in a private enterprise and have scientific qualifications equivalent to those required at PhD level as a minimum. Highly-paid employees are employees who meet the minimum salary requirement of DKK 65,100 + labour market supplementary pension fund (ATP) contributions in 2018. There are no qualifications requirements for key employees.

In the guide, you can read about the conditions which the enterprise and the employee must fulfil in order to be eligible for taxation under the special tax scheme.

Whether you are an employee or an employer, it is a good idea to read the entire guide.

You can read more about the special tax scheme in section C.F.6 of SKAT's legal guide. Please note that the guide is only available in Danish.