The Danish Expatriate Tax Regime (25%/30% taxation)(Taxwatch (Tax news in english))
06-05-2009 13:07
Af
Annie Baare
One of the conditions are that the employer must be a Danish entity or a foreign entity with a permanent establishment in Denmark.
In a recent ruling from The National Tax Board the question of a Danish employer was dealt with (ID no. SKM 2009.310.SR).
Employees in a foreign parent company were to be seconded to a Danish subsidiary. In order to meet the requirements in the Danish Expatriate Tax Regime the employee and the foreign parent company signed a se-condment agreement (addendum to the foreign employment contract).
In this respect the National Tax Board stated that the addendum between the employee and the foreign parent company was not sufficient. The employee must instead sign an employment contract with the Danish company in order to meet the requirements.
Questions to this article can be directed to Annie Baare at
aeb@bdo.dk
Read tax:watch here
Til nyhedslisten