salary for work performed in Denmark paid by or on behalf of an employer with a legal venue in Denmark.Limited tax liability is restricted to income from Danish sources, listed in the Danish Tax at Source Act, Section 2, including: A number of deductions are applicable consequently, the effective tax rate is lower in most cases.Īn individual not fully tax liable may have limited tax liability to Denmark. liable to tax on their worldwide income unless the individual is considered to be tax resident in another country according to a double taxation treaty ).Īn individual who is fully tax resident in Denmark will, as a main rule, be taxed according to the ordinary tax scheme by up to 52.07% (55.90% including AM tax, which is also income tax for DTT purposes) in 2023. Individuals who are residents in Denmark are subject to full tax liability (i.e.

An individual may be taxed in Denmark as having full tax liability to Denmark, as having limited tax liability to Denmark, or according to special expatriate rules or rules regarding work force hire.

Define flat tax