Tax scheme for researchers

General rules for both researchers and highly paid employees:

• The employee must have a valid work and residence permit if they come from a non-EU/non-EEA country or from Switzerland.
• The employee must not have been subject to full or limited tax liability on earned income, business income, pension, social benefits etc. in Denmark during the past 10 years. There are, however, a few exceptions to this – see the section ‘Exceptions to the rule on no previous tax liability in Denmark’ below.
• The employee may not be liable to pay tax in Denmark before they start working under the tax scheme for researchers.
• If the employee moves to Denmark, they may do so one month before their first working day at the earliest.
• The employee must not have been directly or indirectly involved in the management of the business or control over the business or have had essential influence on the business within the past 5 years prior to being employed.
• If the employee changes employment while being covered by the tax scheme for researchers, there must be no more than 1 month between these appointments.
• If the employee, who is resident for tax purposes in Denmark, performs some of the work abroad, the right of taxation of income can pass to the other country for a maximum period of 30 days.

Exceptions to the rule of no previous tax liability in Denmark

The general rule for both researchers and highly paid employees is that they must not have been liable to tax in Denmark within the past 10 years. However, exempt from this rule are employees who: 

• have previously stayed in Denmark for a work-related purpose where they were covered by the tax scheme for researchers.
• have been subject to limited tax liability for a maximum of 12 months within the past 10 years as an employee at a university or research institution, as a guest lecturer or the like.
• have been subject to full tax liability for a maximum of 12 months within the past 10 years while affiliated with a Danish university or research institution, typically as a guest lecturer, and financed solely by funds from abroad.
• have received taxable income from property, royalties or dividends from sources in Denmark.

See also the below conditions for researchers, highly paid employees and employers.

For a researcher to be registered under the scheme, it is a requirement that both the researcher’s position and the researcher’s qualifications (corresponding to a PhD degree) can be approved.

Universities and certain public research institutions make their own decision on approval. See Danish Executive Order on approval of researchers et al. under section 48 E of the Danish Withholding Tax Act (Bekendtgørelse om godkendelse af forskere m.v. efter kildeskattelovens § 48 E) (Executive Order no. 216 of 1 March 2013) (retsinfo.dk).

For researchers employed at an institution that does not have the competence to make its own decision on this, the position and the employee’s qualifications must be approved by Independent Research Fund Denmark (Danmarks Frie Forskningsfond). This applies, for example, to employment at university hospitals or with private businesses. If the contract is amended, a new approval must be obtained from Independent Research Fund Denmark.

The application to Independent Research Fund Denmark must be submitted no later than 1 month after the commencement of the employment. This applies even if the employment starts before the employee’s arrival in Denmark. Otherwise, the employee does not meet the conditions for being registered under the scheme. For a guide on how to apply, see Tax scheme for foreign researchers at Independent Research Fund Denmark.

A requirement for registration as a highly paid employee under the scheme is that the employee must receive a minimum monthly salary of DKK 78,000 in 2025 (DKK 75,100 in 2024) after deduction of labour market supplementary pension fund (ATP) contributions. The amount is indexed annually. The salary requirement must be met as an average monthly salary within a calendar year. In addition, the minimum salary must be guaranteed in the contract before the employee takes up the position.

Please note that non-guaranteed pay components, such as bonuses, cannot be included. Please also note that holiday without pay may be the reason why the minimum salary requirement is not met.

The following components are included in the calculation of the salary of a highly paid employee:

• Current cash salary including cash housing allowance;
• Value of any company car, free telephone and Internet connection as well as employer-paid health insurance;
• Employer’s contribution to section 53 A pension schemes.

The following components are not included in the calculation of the salary of a highly paid employee:

• Free accommodation provided by the employer;
• Payment of contributions to pension schemes with a right of exemption;
• Employer’s contribution to group life insurance;
• Other benefits provided by your employer that do not constitute A-income;
• Other salary components not guaranteed by a minimum amount in the contract.

Conditions for the contract

The agreed cash salary and employee benefits must be stated in the employment contract or posting contract. Use of the scheme is conditional on the salary being expensed in the financial statements of the business for which the work is performed. If the employee is posted by a non-Danish business to work in a permanent establishment established by the non-Danish business has in Denmark, the full salary must also be included in the financial statements of this permanent establishment.  

For the employer to register employees under the tax scheme for researchers, the employer must belong to one of the following groups:

• Company, estate of a deceased person or person subject to full tax liability in Denmark;
• State or municipal institution (including universities and institutions of higher education);
• Non-Danish company, estate of a deceased person or person that has a permanent establishment in Denmark and is subject to limited tax liability to Denmark;
• Partnership, in which all the participants are taxable, for example through a permanent establishment.

The Tax Agency can process your application for taxation under the tax scheme for researchers no earlier than 1 month before the employee takes up their position.

The employee must have a civil registration (CPR) number or a personal tax number

To enable us to process your application, the employee must either have a Danish civil registration number or a personal tax number.

• If the employee is a citizen of a non-Nordic or non-EU/non-EEA country or Switzerland, i.e. a country whose citizens are required to obtain a residence and work permit when moving to Denmark, you must submit an application for a civil registration number to the Danish Agency for International Recruitment and Integration (Styrelsen for International Rekruttering og Integration (SIRI)).
• If the employee is a citizen of a Nordic or EU/EEA country or Switzerland, a civil registration number is most often allocated in connection with the employee registering as residing at a Danish address with the Citizens Services Centre in the municipality in which the employee takes up residence.
• If the employee does not move to Denmark, the employee can apply for a personal tax number. Read more at Get a tax card as a non-Danish employee

Once you have received the employee’s personal tax number, you can apply for registration under the tax scheme for researchers.

Apply for registration under the tax scheme for researchers via form 01.012

How to calculate the employee’s tax

Labour market contribution and tax payable under the tax scheme for researchers are calculated on the basis of the employee’s A-income from the business. The employee is not entitled to any deductions or allowances when calculating the tax payable under the tax scheme for researchers.

Contributions to a taxable pension (section 53 A of the Danish Pension Tax Act (Pensionsbeskatningsloven)) are also included in the remuneration taxable under the tax scheme for researchers. The employer must withhold the tax and contribution.

B-income, such as free accommodation and meals, is not covered by the tax scheme for researchers, but is taxed under the general Danish tax rules. A preliminary income assessment showing this income must be generated for the employee.

In the same way as other employees, employees covered by the tax scheme for researchers are entitled to a tax-free allowance for food, accommodation and transport expenses under the general rules.

How to report the employee’s salary

The salary is reported in eIndkomst (E-income) as income type (Beskæftigelseskode (Employment code)) ‘08’. You must withhold 8% labour market contribution, labour market supplementary pension (ATP) contribution and 27% A-tax. In addition to the employment code, you must report the salary in the same fields as for other employees. You do not need to download a tax card.

The salary is reported under the CVR number or SE number registered for the employee. If the income is reported to another CVR number or SE number, the income will be taxed under the general Danish tax rules. 

All salary and holiday pay must be reported for the period in which the employee is covered by the tax scheme for researchers. If salary is reported outside the period in which the employee is covered by the tax scheme for researchers, this salary will be taxed under the general rules.

Please note: In case of termination of the employee’s employment under the tax scheme for researchers, calculated holiday pay must be reported in the last month in which the employee is employed.

You can read more at Reporting pay (E-income). If you have any further questions about reporting pay in E-income, you can call us on (+45) 72 22 28 24.

Need guidance?

If you need general guidance on the tax scheme for researchers or need help filling in the online form, please feel free to call or write to us on (+45) 72 22 27 80 or email 48e-postkasse@sktst.dk.