Expertise
Employees coming to Denmark
For companies bringing employees from abroad to Denmark, either as new hires or posted from a foreign group company, and for the employee who is moving here.
Planning before arrival helps clarify tax liability, taxing rights and eligibility for the special tax scheme.
We advise employers before contracts and housing arrangements are finalised, coordinating tax and social security from the first day.
How we can help
- Start of tax liability
- Timing of relocation and employment
- Special tax scheme eligibility
- Treaty allocation of taxing rights
- Social security and A1
When does the employee become tax liable in Denmark?
Full tax liability begins when the employee has a home in Denmark and takes up residence here. Without a home, it begins after a stay of at least six months. A short holiday stay does not count, but working in Denmark generally means the stay is no longer a holiday.
If the employee is hired by a Danish employer without moving here, they have limited tax liability on salary for work in Denmark from the first working day. The same applies to hiring-out of labour from a foreign employer.
If the employee moves here, foreign bank accounts, securities, pension schemes and property must be reported from the date of arrival. This requirement is often overlooked until the first annual tax assessment has to be checked.
Can the employee use the researcher tax scheme?
Forskerskatteordningen (the researcher tax scheme) gives a combined tax of 32.84% on salary, made up of 8% labour market contribution and 27% tax, for up to seven years. For highly paid employees, the salary requirement in 2026 is an average monthly salary of at least DKK 65,400. Special conditions apply to researchers.
The employee must not have been tax liable in Denmark in the ten years before the employment. Limited tax liability on, for example, real property or dividends does not disqualify. The conditions must be met from the start of the employment, and the employer reports the salary with a special code in eIndkomst (the Danish income register).
Which country may tax the salary?
If the employee becomes fully tax liable and resident in Denmark under the tax treaty, Denmark generally has the right to tax salary for work here. If the employee keeps their tax residence abroad, the treaty's 183-day rule decides whether Denmark may tax.
The 183-day rule offers no protection if the salary is paid by a Danish employer, borne by a permanent establishment in Denmark, or the work is hiring-out of labour. In those cases, the salary is taxed in Denmark from day one.
What needs to be in place before the employee starts?
Without a tax card, the employer must withhold 55% tax from the salary. An application on paper takes around two weeks, and the tax card can be issued no earlier than one month before the first working day.
- A tax card and Danish tax ID number for the employee
- Registration in RUT (the Register of Foreign Service Providers) if a foreign company carries out temporary work in Denmark
- An A1 certificate if the employee is to remain covered by social security in their home country
- An application for the researcher tax scheme if the conditions are met
- Residence and work permits for employees from outside the EU and EEA
Frequently asked questions
When does Danish tax liability start for a foreign employee?
If the employee is hired by a Danish employer, salary for work here is taxable from the first working day. Full tax liability begins when the employee has a home and takes up residence in Denmark, or after a stay of at least six months. The date decides, among other things, which foreign income must be included in Denmark.
What is the salary requirement for the researcher tax scheme in 2026?
For highly paid employees, the average monthly salary in 2026 must be at least DKK 65,400. The requirement is calculated under special rules and must be met from the start of the employment. Researchers can qualify under other conditions.
How long can you stay on the researcher tax scheme?
Up to seven years in total, and the period can be split across several employments. Once the period is used up, the salary is taxed under the ordinary rules.
What happens if the employee does not have a tax card?
The employer must then withhold 55% tax from the salary. A tax card and tax ID number can be issued no earlier than one month before the first working day, and an application on paper typically takes around two weeks.
Does a foreign company have to register in RUT?
Yes, if it carries out temporary work in Denmark. Registration must be made no later than when the work begins. The Danish client must see documentation of the registration within three days of the start of the work, or notify Arbejdstilsynet (the Danish Working Environment Authority).
What does this mean for you?
This page is general. Your own situation may be different, so talk to us before you act on it.