Please send an application for researcher taxation with your full CPR number (Danish civil registration number) to your local HR department. Your local HR department will then send your application to the Danish Tax Agency (Skattestyrelsen). After the case has been considered, the Danish Tax Agency will send its decision to AU.
Even if the Danish Tax Agency has not yet finished processing the application for researcher taxation, 27 per cent may be deducted from the salary as taxes (and labour market contributions as well) – in total 32.84 per cent. If the Danish Tax Agency decides that you are not covered by the researcher taxation scheme, any additional tax owed will be deducted from your next salary payment.
In connection with short-term appointments lasting less than three months, your local HR department must apply for a personal tax number. Therefore, you must fill out form 01.012 (personal tax number) along with an application for researcher taxation. Remember to enclose a copy of your passport and marriage certificate, if relevant, and send these documents to your local HR department.
Even if the Danish Tax Agency has not yet finished processing the application for researcher taxation, 27 per cent may be deducted from the salary as taxes (and labour market contributions as well) – in total 32.84 per cent. If the Danish Tax Agency decides that you are not covered by the researcher taxation scheme, any additional tax owed will be deducted from your next salary payment.
In connection with extentions not involving a new full employment letter, there is no need to fill in the application form for researcher taxation again. Instead information about the extension accompanied by a supplement to the employment letter is sent to the Payroll Office, which submits it to Skattestyrelsen.
In connection with extensions involving a full new employment letter, the application form for researcher taxation must be filled in again. The application for researcher taxation accompanied by the employment letter must be submitted to the Payroll Office, which submits it to Skattestyrelsen.