What changed in Denmark

The researcher scheme taxes qualifying inbound talent at 32.84 percent

Personal income tax

MiCA and DAC8 mean Denmark now sees your crypto activity

Crypto tax and legal status

Stablecoins get a materially better tax treatment than Bitcoin or Ethereum

Crypto tax and legal status

A fairer mark-to-market crypto reform exists on paper, but is still not law

Crypto tax and legal status

FIFO is mandatory and every crypto-to-crypto swap is a taxable event

Crypto tax and legal status

Losses relieve at only about 26 percent and do not offset gains

Crypto tax and legal status

Crypto gains are taxed as personal income at up to about 52 percent

Crypto tax and legal status

The Danish state pension is residence-based, not contribution-based

Pension

Running your foreign company from a Copenhagen home office can make it Danish

Moving your company

An ApS is the standard vehicle, taxed at 22 percent corporate income tax

Moving your company

Leaving Denmark can trigger an exit tax on your share portfolio

Leaving home: exit tax and ties

No wealth tax, but estate duty runs 15 to 25 percent above a threshold

Leaving home: exit tax and ties

Naturalisation takes 9 years and an Act of Parliament, but dual citizenship is allowed

Permanent residency and citizenship

Permanent residence takes 8 years, or 4 with every supplementary condition met

Residency routes

Start-up Denmark needs an approved business plan, not just capital

Residency routes

The Positive List opens a route with no fixed salary floor

Residency routes

The Pay Limit Scheme opens any occupation above DKK 552,000 a year

Residency routes

No golden visa, no investor route, no passive-income route

Residency routes

New CPR registrants get emergency-only cover for the first six weeks

Healthcare coverage

EHIC covers EU, EEA and Swiss visitors for medically necessary care

Healthcare coverage

No social security agreement means your home rules decide everything

Social security

Denmark refused to sign the EU cross-border telework agreement

Social security

An EU or EEA posting keeps you on home social security for up to 24 months

Social security

Danish home-office permanent establishment practice is unusually strict

Permanent establishment risk

No Danish payroll obligation without a Danish entity or PE

Employer payroll obligations

No tax treaty with Spain means no Article 15 relief and no MAP

Personal income tax

A tax treaty backs up short stays with the OECD Article 15 test

Personal income tax

Short-stay remote work for a foreign employer owes no Danish income tax

Personal income tax

A genuine holiday stay in a Danish home has a safe harbour, but zero work

Tax residency

A continuous stay of at least 6 months triggers full liability retroactive to day one

Tax residency

A Danish home plus taking up residence triggers full tax liability with zero days counted

Tax residency

Remote work on a Schengen short stay sits in a grey zone

Right to work

EU, EEA and Nordic nationals can work remotely with no permit

Right to work

No digital nomad visa exists, and none is announced

Immigration and visa

Visa-free Schengen entry covers 90 days in any rolling 180

Immigration and visa

EU, EEA and Swiss nationals have full free movement into Denmark

Immigration and visa

Nordic citizens move to Denmark with no permit at all

Immigration and visa