The rules on personal tax for employees of foreign enterprises, who are hired out to a Danish enterprise are described.

What must the foreign employee do?

What must the foreign employer do?

And what must the Danish enterprise do when it pays the gross tax of the foreign employee?

Whats new?

The rules on the 8 % tax called "AM-Bidrag" have been updated. AM-bidrag is not a social security contribution.

The option for the foreign taxpayer to choose an alternative calculation of the Danish tax is described.