The employer must fill in form 01.012A  (for resarchers) or form 02.12B (for highly-paid employees) and submit it to the Danish Tax Agency (Skattestyrelsen). The form and supporting documents can be sent electronically to:

The employer must enclose a copy of the contract of employment together with any documentation concerning mandatory foreign social security, any approval of qualification as a researcher as well as any other necessary documentation. It is not necessary to enclose a copy of the contract of employment for approved researchers.

The Tax Agency then assesses whether the employer and the employee fulfil the conditions for the special tax scheme. No separate tax card is issued, but we will notify the employer about the registration of the employee for the scheme and the withholding of tax under the scheme.

If the contract of employment is extended or terminated before the end of the period of employment, the employer must inform the Tax Agency thereof.