How to apply for the special tax scheme for researchers

Guide for foreign employees who want to opt for the special tax scheme for researchers (27%) cf. the articles 48 E-F of the Act on Taxation at the Source (Kildeskatteloven).

  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 in 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.
  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 needed 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:

Guide from SKAT

Special tax scheme for researchers

Version 12 July 2018.

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