Danish tax scheme for researchers and highly paid employees

How the tax scheme works

Under the Danish special tax scheme, forskerskatteordningen, researchers and highly paid employees recruited to work in Denmark can be taxed at a fixed rate for up to 7 years. The scheme can be more favourable than taxation under the ordinary Danish income tax rules.

Who can use the special tax scheme?

Forskerskatteordningen is available to researchers and highly paid employees who meet certain requirements.

Researchers must:

• carry out research work at a university or private company
• have qualifications equivalent to at least PhD level

Highly paid employees do not need to meet specific educational requirements, but their salary must meet a minimum threshold.

See current conditions for the tax scheme for researchers at skat.dk

What does your Danish employer need to do?

Your Danish employer must apply for the tax scheme on your behalf. The application must be submitted to the Danish tax authorities, Skattestyrelsen, within the relevant deadline.

Your employer may need to provide your employment contract and documentation relating to foreign social security or your qualifications as a researcher. The required documentation depends on your situation.

Find application requirements and forms at skat.dk

What happens next?

Skattestyrelsen assesses whether you and your employer meet the conditions for the tax scheme. Your employer will then receive information about how your tax should be paid during your employment.

If you commute from Sweden to Denmark

If you live in Sweden and work in Denmark, you can remain taxed under the tax scheme for researchers if you work in Denmark, or if you also work from home in Sweden and meet the conditions of the Öresund Agreement.

If you do not meet the conditions of the Öresund Agreement, the part of your salary relating to work carried out in Sweden is taxed in Sweden under Swedish rules.

See our page about working from home and taxation