Denmark

Individual - Residence

Last reviewed - 02 June 2020

An individual becomes fully tax liable by taking up residence in Denmark or staying in Denmark for more than six consecutive months. Residence in Denmark is deemed to exist if an individual acquires or rents a home in Denmark (or is provided with an employer paid accommodation) and stays in Denmark for other purposes than short stays for vacation purposes or the like. Generally, taxation commences from the date of arrival.

An individual who does not set up residence will become subject to full Danish tax liability from the first day of one’s stay if one stays in Denmark for at least six consecutive months. When determining the six-month period, short stays outside Denmark due to holidays etc. are included, whereas stays abroad due to employment may interrupt the six-month period.