The fourth issue of tax:watch 2021, a newsletter about Danish Tax and VAT.

Even though you do not live in Denmark, you can still be tax liable of some specific income sources in Denmark. If you work for a Danish employer, you will be tax liable of a part of your salary income.

Self-employed consultants and companies that hire consultants must be aware of the risk that the set-up is not considered as self-employment according to Danish regulation and if so companies will be obligated to report and withhold tax of remuneration to consultants, as they then are considered...

A bill enabling higher tax depreciations on certain depreciable assets has been passed by the Danish Parliament as part of Denmark’s green tax reform plans.

In accordance with the EU-proposed defensive measures against tax havens, the Danish Parliament has proposed to implement a higher withholding tax rate on dividends from Denmark and to deny deductibility for payments from Denmark.

The distinction between electricity consumption for heating or cooling and for process purposes has been abolished for most companies. But there are still cases where electricity consumption will have to be distributed, and where metering therefore can be an advantage.

Employees who live abroad, but work in Denmark for a Danish employer, are subject to limited tax liability in Denmark. They must therefore submit a Danish tax return as a limited taxpayer each year before the first of July.

The third issue of tax:watch 2021, a newsletter about Danish Tax and VAT.

When a foreign company sends employees to Denmark to work for a Danish company, the tax rules on Danish work rental may apply. Therefore, it may be a good idea to adhere to the rules in advance and maybe agree with the Danish company on how to ensure that you live up to the rules without making...