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Denmark - Special considerations for short-term assignments

Denmark - Special considerations

Taxation of international executives


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

An assignee who does not have a home available in Denmark and who does not stay in Denmark for more than six consecutive months is categorized as non-resident. Staying in a hotel is not considered as having accommodation available.

Short stays abroad for leisure or holiday will not be considered as an interruption of the six-month period whereas working abroad will.

Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

A non-resident is only liable to taxation in Denmark on Danish-source income/limited tax liability, which is salary for work performed in Denmark for a Danish employer (also hired out labor).

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Denmark?

A non-resident will not be eligible for all the same deductions which residents receive.

A previous assignment period in Denmark with Danish tax residency or taxation of salary income from Denmark may later disqualify for the 26 percent tax scheme.

© 2018 KPMG Statsautoriseret Revisionspartnerselskab, a Denmark Limited Liability Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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