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Denmark Individual - Significant developments

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During 2012, a number of tax law changes took place, and some of the changes will take effect over the years to come. Changes to tax rates, tax bands, and deductions for individuals are part of these changes.

Deductions for employees

The employment allowance is raised to a maximum of 33,300 Danish kroner (DKK) (2018). This allowance is to be raised over the years to come as well.

Service expenses

For 2017, certain approved expenses regarding household services may be deducted. The deduction is capped at DKK 6,000 (2017) per individual. Additionally, a deduction for the use of craftsmen may be applicable. The deduction is capped at DKK 12,000 (2017) per person. Politicians are currently discussing whether similar deductions shall be available also for the income year 2018.

Special expatriate tax regime for foreign specialists and researchers etc.

The Government and a sufficient number of votes from other parties have in November 2017 agreed to extend the maximum period in the special tax regime from 60 months to 84 months and to increase the tax rate from 26% to 27%; with effect from 1 January 2018. A bill has been introduced in the Parliament and is expected to be passed on 19 December 2017.


Last Reviewed - 08 December 2017

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