Limited tax liability
You will only have limited tax liability in Denmark if you remain living abroad and commute to Denmark. Only your Danish income will be subject to tax in Denmark, and you will continue to have full liability for all other income in your country of residence.
You can receive a deduction for commuting expenses between home and work. The deduction is calculated based on the distance in kilometer between your home and workplace. The deduction is only given based on the kilometer calculation and actual working days where you have travelled back and forth between your home and workplace. The deduction is independent of the means of transport used and the actual costs incurred.
The tax card must be issued to the employer's address, because the researcher does not have a residence in Denmark.
Cross-border commuters
Special rules exist for cross-border commuters, allowing them to obtain tax deductions on equal terms with people with full tax liability.
The majority—at least 75 per cent—of your total income must come from Denmark. For more details regarding cross-border commuters, see Oresunddirect and skat.dk.
You can receive a deduction for commuting expenses between home and work. The deduction is calculated based on the distance in kilometer between your home and workplace. The deduction is only given based on the kilometer calculation and actual working days where you have travelled back and forth between your home and workplace. The deduction is independent of the means of transport used and the actual costs incurred.
The tax card must be issued to the employer's address, because the researcher does not have a residence in Denmark.
Cross-border commuters
Special rules exist for cross-border commuters, allowing them to obtain tax deductions on equal terms with people with full tax liability.
The majority—at least 75 per cent—of your total income must come from Denmark. For more details regarding cross-border commuters, see Oresunddirect and skat.dk.
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