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NEW! Personal
Business Tax Guide: Providing essential tax news and information
on business for contractors, entrepreneurs, professionals, small businesses,
artists, sportspersons and entertainers.
In
Denmark personal tax rates are notoriously high,
with a further levy for social insurance contributions
(in 2008, this was 8% of the gross income plus
a fixed monthly contribution). A person
is subject to Danish tax if he is resident there
and is presumed to be resident there if he spends
more than 6 months in the country in the tax
year. These tax rates are a great disincentive
and provide a very real problem to employers
who require foreign skilled labor.
Accordingly
the government introduced a special expatriate
tax regime which has the following characteristics
for those who qualify:
The
personal income tax rate will be fixed at
25% for the first three years, or 33% for
a period of five years, with a further contribution
for social insurance. Employer social insurance
contributions are negligible.
Generally only foreign temporary employees
recruited abroad can qualify for this special
tax treatment, although by way of exception
Danish employees working abroad may also qualify
provided they did not go abroad specifically
to apply for this scheme.
The special tax treatment will only be granted
for 6-36 months, as mentioned above, within
a 10-year preiod.
The employee gross salary must not be less
than DKK63,800 (in 2009) per month after deduction
of social insurance contributions. By way
of exception this rule does not apply if the
employee is engaged in approved research and
development projects.
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