Alternatives to the Danish researcher taxation scheme

Double taxation conventions

In accordance with double taxation conventions, certain researchers from abroad may be exempt from paying tax, which can be more advantageous than the researcher taxation scheme.

When a researcher is exempt from paying tax, no labour market contributions are payable either. On the other hand, ATP (Labour Market Supplementary Pension) must be paid.

Ordinary taxation

In certain cases, an alternative to the researcher taxation scheme may be taxation in accordance with the ordinary rules, with salary-deduction and personal-allowance entitlements.