Tax scheme for foreign researchers and highly-paid employees

Dear Friends,

I want to know if I have a offer DKK70,000 per month (5% company pension), will it meet the salary requirement of the special tax scheme for highly paid foreign employee? SKAT description is as below.

70,000 - 284 (ATP) - 3,500 (Company pension) = 66,216, which is below 68,100 (min requirement in 2020). So it won't meet the requirement. The calculation is right?


As SKAT says:

In 2020, the average salary must be at least DKK 68,100 a month before deduction of labour market contributions and tax but after deduction of labour market supplementary pension fund (ATP) contributions. The amount of DKK 68,100 also comprises the value of any free car and free telephone, including  free internet connection as well as employer-funded health care services, etc.

If the employee pays contributions to a company pension scheme to which exemption of contributions has been granted, the contributions will not be included in the salary when the Danish Tax Agency (Skattestyrelsen) assesses if the salary requirement has been fulfilled. This applies to the employer's contributions as well as to the employee's contributions to the pension scheme.

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