Expat tax scheme
What does it mean?
The researcher tax scheme (forskerskatteordningen, also called the expat tax scheme) lets foreign researchers and highly paid key employees be taxed at a lower, flat rate for a limited period instead of ordinary Danish income tax.
To be covered, several conditions must be met, including requirements for salary level or researcher status, and as a rule you must not have been liable to tax in Denmark for a period before the employment. Your employer usually helps make sure the scheme is applied correctly.
The scheme has both advantages and disadvantages — for example, it can affect deductions and your later tax position. It pays to understand the rules thoroughly before you choose it.
The exact rates, salary thresholds and maximum period are set by the Danish Tax Agency and can change. Find the current rules on skat.dk or ask a tax adviser.
Magnus Villumsen
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Related terms
Tax card
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CPR number
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MitID
MitID is Denmark’s digital ID. You use it to log in to public self-service, Digital Post, skat.dk and your online bank.