The approval procedure is described below:

  • Public research institutions

In connection with employment at institutions covered by the Danish University Act (Lov om universiteter m.fl.) and the Danish Government Research Institution Act (Lov om sektorforskningsinstitutioner), the management of the institution decides whether the qualifications as a researcher can be approved. 

  • Other public institutions and private enterprises
    In connection with employment in enterprises other than the public research institutions mentioned above, Independent Research Fund Denmark (Danmarks Frie Forskningsfond) determines upon application whether the qualifications can be approved as a researcher.

In order to obtain approval for his or her qualifications as a researcher, the taxpayer must be able to document qualifications which correspond to the level required to be appointed as an assistant professor (adjunkt) or at a higher level or as a researcher/project researcher (forsker/projektforsker) or at a higher level at institutions as mentioned under "Public research institutions". Such employment requires scientific qualifications equivalent to those required at PhD level or a similar level.

To be covered by the rules of the researcher scheme, it is required that the employee, in addition to having his/her qualifications as a researcher approved, engages in research. This must be stated in the employment contract which is included in the application of approval as a researchers. It must be a proper research position. Positions which do not contain the usual research obligations do not qualify for the special tax rules for researchers. This does not mean that the position cannot contain teaching obligations, but the research obligation must amount to an extent which is usual for a research position at a university or a research institut.

The employee must have been approved as a researcher by the Independent Research Fund Denmark (Danmarks Frie Forskningsfond) before the commencement of the contract of employment. If the employee has not been approved as a researcher, the taxpayer will not be eligible to use this scheme. It is accepted, however, that up to a month may pass from the employee takes up his or her duties until the Independent Research Fund Denmark receives the  application for approval of qualifications as a researcher.

Please see the legal guide section C.F.6.3. for further information on these rules.