Here, you will find information regarding: Special tax regime for foreign key personnel and Special labour programmes.
Subsidies.
Special tax regime for foreign key personnel
A special taxation scheme applies for researchers and key employees who are recruited abroad and are employed by a Danish company or research institution.
The scheme implies that highly paid employees and researchers recruited abroad may, subject to a number of conditions, choose – for a period of maximum 36 months – to be taxed at the rate of 25% of their remuneration with no allowances, instead of paying normal income tax.
The general requirements for eligibility to the 25% tax scheme for foreign employees are the following:
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The foreign employee must be residing in Denmark. In general, the resident status must start at the same time as the assignment.
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The employee must enter full tax liability and must not have been liable for Danish tax within the past three years.
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The employee must not at any time during the last five years have been owner/co-owner of the company.
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The assignment must last from 6 to 36 months within a total time span of 10 years. However, the assignment can be prolonged, but then the foreign employee must pay tax according to normal Danish tax regulations.
Some of the above mentioned criteria are eased for Approved researchers. For more information, download the fact sheet here.
Special labour programmes
When establishing a new company or a branch office in the Greater Copenhagen Area, the Public Employment Service can assist in:
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Searching for qualified personnel with specific qualifications
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Selection of qualified personnel
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Development of training programs in order to obtain specific qualifications
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Training of personnel in specific job functions
Assistance in searching and selecting qualified personnel is normally free of charge.
In collaboration with the company, the Public Employment Service (Arbejdsformidlingen) can put together tailor made training programmes to provide unemployed people with the qualifications needed in specific
job functions. The specific requirements of the company are taken into consideration, and the company can decide on the specific job profiles when selecting people.
Example
For instance, a programme put together for a pharmaceutical company could consist of courses in quality assurance, measuring techniques, and written and verbal communication in Danish and English, as well as a general introduction to the pharmaceutical industry.
Subsidies
Companies can also get subsidies when employing an unemployed person in job training or when employees are participating in job rotation. Job rotation means that the position of an employee who is temporary absent can be replaced (job rotation) by a substitute registered by the local job centre (maximum grant: EUR 7 per hour for a maximum of 6 months).
For more information, contact the Copenhagen Labour Exchange www.koebenhavn.af.dk
For more information, download the factsheet "Labour Market".
