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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Denmark /6. Globally mobile employees /6.4 Outbound employees assigned abroad / 6.4.2 Domestic relief from Danish tax on foreign salary
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6.4.2 Domestic relief from Danish tax on foreign salary


Denmark

Under domestic law (Tax Assessment Act, s 33A) an employee may not have to pay Danish tax on their foreign salary if they are tax resident and therefore fully taxable in Denmark, and

  1. Ìý

    •ÌýÌýÌýÌý are abroad for at least six months

  2. Ìý

    •ÌýÌýÌýÌý do not return to stay in Denmark for a total of more than 42 days within any six-month period, for the purposes of:

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý necessary work in Denmark that has a direct connection to the stay abroad, or

    2. Ìý

      –ÌýÌýÌýÌý holiday (or similar reason)

For this purpose, 'abroad' means outside of Denmark, the Faroe Islands and Greenland Legal Guide, CF4.2.2.2.

The individual's Danish tax

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Web page updated on 17 Mar 2025 15:09