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A special tax regime is available for researchers and highly paid employees who and employed in a Danish company or research institution. It applies to:

1. Ìý

   •ÌýÌýÌýÌý a local employment directly with an employer in Denmark, or

2. Ìý

   •ÌýÌýÌýÌý a secondment to work for a foreign company's unit in Denmark

The scheme is equally available to employees whose stay in Denmark makes them:

1. Ìý

   •ÌýÌýÌýÌý tax resident (fully taxable), or

2. Ìý

   •ÌýÌýÌýÌý tax non-resident (limited liability)

Under the Danish tax scheme for researchers, researchers and highly-paid employees qualify for the payment of tax at a rate of 32.84% (27%, plus labour market contributions) on earned income (including some benefits) for a period of seven years. The included benefits are generally a company car, free telephone and internet connection and employer paid health insurance.

Detailed information about the scheme is in Legal Guide, CF6, and on SKAT.dk.