Employees who are covered by the special tax scheme can get a 27% tax rate + labour market contributions, a total of 32.84%, for a period of maximum 84 months, without deductions of any kind, from 1 January 2018. These months can be distributed among several different work periods.

If the employee wishes to distribute the 84 months, it is required, however, that the employee fulfils all the relevant conditions when entering into new contracts of employment.

If the employee, who is living in Denmark and is thus subject to full tax liability,  switches to another contract of employment which is also covered by the special tax scheme (i.e. sections 48 E - F of the Danish Withholding Tax Act (Kildeskatteloven), a maximum of one month may pass between the old employment and the new one. If more than one month passes, it will not be possible to be taxed according to sections 48 E-F. However, this does not apply if the employee leaves Denmark and is thus no longer liable to pay tax in Denmark for a period of at least 10 years.