This section provides information about the conditions which you as an employer must fulfil in order for your employee to become eligible for the special tax scheme.
As an employer, you must belong to one of the following groups:
- Persons or estates of deceased persons that are subject to full tax liability
- Persons or estates of deceased persons that are subject to limited tax liability on income from carrying on business through a permanent establishment or from participating in such a business in Denmark
- Companies that are subject to full tax liability
- Foreign companies that are subject to limited tax liability on income from carrying on business through a permanent establishment or from participating in such a business in Denmark
- Institutions - such as governmental and municipal institutions
- Foundations, associations etc.
In those situations referred to under items b and d above, it is a condition for the use of the scheme that the employee is attached to the permanent establishment and that his or her salary constitutes an operating expense on the part of the permanent establishment.