Denmark Clarifies Remote Work Tax Rules for Foreign Employers
The Danish Tax Council confirmed remote work up to 50% at home usually avoids local tax for overseas employers.
2026年11月15日
/ DANGDI / DANGDI / DANGDI /Expats in Denmark working for foreign employers now have clear tax rules.
The Danish Tax Council issued binding ruling SKM2026.516.SR on home offices.
Working up to 50 percent at home generally avoids local corporate tax nexus.
This applies when remote work is chosen for personal reasons.
The foreign employer must not have commercial grounds in Denmark.
The Tax Council based its decision on OECD guidelines.
The ruling provides practical clarity for expats with flexible working arrangements.
It helps foreign professionals living in Denmark plan their remote setup.
Details were reported in a global tax alert by EY.
Source: EY Global
