As an employee, you must not have been fully liable to taxation in Denmark or subject to limited tax liability on earned income etc. or commercial income within the last 10 years prior to your employment.

If you have previously been employed in Denmark under the special tax scheme, the fact that you were liable to pay tax during these periods will be disregarded if your tax liability ceased at the same time as your previous employment ceased.

Full or limited tax liability must commence concurrently with the start of your employment under the special tax scheme. If you move to Denmark, however, you may start your stay here up to one month prior to the commencement of your employment. This also applies even if full tax liability commences from the beginning of your stay.

If you switch to another contract of employment which is also covered by the special tax scheme, a maximum of one month may pass between your old employment and the new one. If more than one month passes, you must once more fulfil all conditions.

Special conditions for researchers
If you are employed to engage in research and your qualifications as a researcher have been approved - see the section Approval of researchers - you may use the special tax scheme. This also applies if you have been subject to limited tax liability on earned income as a guest lecturer, guest researcher,  etc. at universities and other research institutions during one or more periods within the last 10 years before the commencement of your new employment. During those 10 years, such periods of limited tax liability may have had a total duration of no more than 12 months.

As an approved researcher, you may also use the scheme even though you have become subject to full tax liability as a result of having stayed in Denmark for more than 6 months. For this to be possible, you must have stayed here as a guest lecturer or guest researcher, and your stay must have been financed exclusively by foreign funds. The period of full tax liability may have covered a maximum of 12 months within the past 10 years prior to your new employment.