If the employee is not registered for the scheme until after the employer has withheld ordinary provisional tax on income taxed at source (A-tax) one or more times, the tax paid in respect of the current year will be adjusted upon agreement with the employer or by outstanding tax being levied or overpaid tax refunded according to the general rules. In this context, all conditions must have been fulfilled from the outset.

Employees who wish to use the special tax scheme for past years of taxation may make a request for their tax assessment to be resumed by the Danish Tax Agency (Skattestyrelsen).

It is only possible to opt out of the scheme for the entire year of taxation, unless the time limit for using the scheme occurs during the year of taxation.

If you have opted out of the scheme and wish to be comprised by the scheme again at a later point in time, all conditions must be fulfilled again. This also applies to the condition that you must not have been liable to taxation in Denmark for the past ten years prior to the commencement of your employment.