Special tax scheme for researchers

Special tax scheme for researchers

When you are employed at SDU as a foreign researcher you may be eligible for a special tax scheme. On this scheme you pay a flat rate tax of currently 32.84 % for a period of maximum 84 months. The 32.84 % consist of 27 % tax calculated after a deduction of 8 % labour market contribution.

In order to be covered by the flat rate tax of 32.84 %, it is required that you are employed in a postdoc position or above and that you have not been tax liable to Denmark 10 years prior to your employment at SDU.

Furthermore, your employment must begin no later than one month after your arrival in Denmark.

You must be approved for the tax scheme by both the University and the tax authority. The head of your institute will, on behalf of the university, asses and approve both your employment in a research position as well as your qualifications (at least Ph.D. level = postdoc/ assistant professor or higher grade).

How to apply

  1. Register with the local office of the National Register and apply for a CPR number. This can be done at the municipality where you live or at International Citizen Service Center if you live in Odense, Aarhus, Aalborg or Copenhagen.
  2. This application form must be completed and signed by the researcher and the head of department.
  3. Send the form to the salary office at HR-services at loen@sdu.dk
  4. Your salary administrative officer will submit the application to the Danish Tax Agency. Please note that it usually takes about two months for them to process the case. No tax card is required in these cases.
  5. When the salary office receives your application your effective tax rate will be 32,84 % (8 % in labour market contribution and 27 % in taxes) even though the application has not yet been processed by the Danish Tax Agency.
  6. If your request is rejected you must contact the local tax office or International Citizen Service Center (if you live in Odense, Aarhus, Aalborg or Copenhagen) to get a tax card.

For more information about the special tax scheme for researchers please follow this link:

Guide from SKAT

If you have any questions regarding the special tax scheme, please contact International Staff Office at iso@sdu.dk

 

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