26 pct. tax scheme - reduction of the minimum salary requirement

14 december 2012

With effect from 1 January 2015, the monthly minimum salary requirement for using the 26 pct. tax scheme is being reduced to DKK 61,500.

As described in the April issue of tax:watch this year, the Danish government proposed to lower the minimum salary requirement for utilising the Danish 26 pct. tax scheme.

Yesterday, the Danish parliament passed the bill. Consequently, with effect from 1 January 2015, the monthly minimum salary requirement for using the 26 pct. tax scheme is reduced to DKK 61,500. This minimum salary requirement is reduced from DKK 70,600 in 2014.

The above article is taken from tax:watch, our electronic English newsletter on Danish Tax and VAT matters. tax:watch is issued on the last Friday of each month and is free of charge.