Global Mobility

After our initial meeting, we always send a follow-up document summarizing the discussions. If you need a more in-depth assessment of your tax affairs, we can prepare a detailed memo. This memo will include a thorough review of your specific situation. This ensures that you have a clear understanding of your tax affairs and the necessary steps going forward.

Researchers and highly educated employees can apply to be taxed under the researcher taxation scheme. The taxation under the scheme amounts to 32.84% (27% + labour market contributions) of salary income and certain employee benefits. However, it requires that you as a high-paid person/specialist meet a number of conditions, including:

• You have a valid work and residence permit if you come from a country outside the EU/EEA or Switzerland.
• Prior to the application of the scheme, you have not been fully or limited tax liable to Denmark within the last 10 years.
• You may register in Denmark no earlier than 1 month prior to the first date of work.
• You must not have - or have had, within the last 5 years prior to your employment, any direct or indirect part in the management, control or significant influence over the company.
• That the minimum remuneration amounts to DKK 78,000 + contributions to ATP on average per month (2025 level).

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We will be happy to assist you in connection with your application for registration under the researcher taxation scheme. We offer:

• Review of your contract to see if you meet the conditions for the use of the scheme.
• Review of your contract for tax optimization.
• Obtaining relevant documentation and statements, preparation an application, submitting it to authorities and follow-up.
• Creation of tax cards for use during case processing of application, if necessary.
• Correspondence and briefing to relevant parties.

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If you are going to be seconded, it is important to be familiar with the options for tax optimizations. An important factor is the possibility of retaining the Danish social security so that both you and your employer avoid paying social security contributions abroad. Denmark is one of the countries with the lowest social security contributions.

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Your tax treatment depends on whether you retain your Danish residence during the secondment. If you are going to be seconded to a country with which Denmark has a double taxation treaty, it will often be most advantageous to maintain your full tax liability to Denmark. This ensures that you maintain your full personal allowance and avoid full-year conversion of your income in the year of departure.
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We can assist in finding the right and most optimized solution for you. We take care of you and your family, so the whole family is safe with the best conditions. We offer:

• Secondment memo
• Preparation of a secondment contract
• Application for exemption from PAL tax, as well as tax liability decision
• Application for confirmation of Danish social security — A1 declaration
• Application for deferment with payment of refugee tax

Social security is important to consider when working abroad. It is possible to retain your Danish social security, which means that you can continue to enjoy Danish social benefits such as healthcare, pension, unemployment benefits, and child allowances even if you work abroad.

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To achieve this, you or your employer must apply for an A1 certificate documenting that you pay social security contributions in Denmark. This can be particularly advantageous as Denmark has some of the lowest social security contributions compared to many other countries.

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It is important to be aware that the right to Danish social security does not automatically follow when you work abroad. Therefore, it is necessary to apply for a decision on social security, whether for short-term business trips, traineeships or long-term secondment. This ensures that you avoid having to pay social security contributions both in Denmark and abroad.

Secondment to Denmark involves a number of considerations and preparations for both you and the employer. If you are going to be seconded to Denmark, it is important to ensure that all tax and social security matters are in order. Under certain conditions, you can only pay 32.84% in tax for up to 7 years.

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It is a good idea to have a conversation about your investments before entering Denmark. This can help clarify the tax treatment of your foreign securities and ensure that you are prepared for the tax treatment. A thorough review of your investments can also help identify opportunities for tax optimization.

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If you have questions or need help in connection with your future relocation, we are ready to assist you throughout the process from the initial contractual discussions with your future employer.