skattefri sporgsmal

[buzz 10]

Hi everybody, I have to write in english since my danish is not so good. I'm not danish but resident in Denmark working for a Danish company (fast arbejde). Then from 1st of jun I got a contract to work outside denmark (EU-country) in the local office my company has in this country (company has separate office outside). Contract was for 8 months long. Then company reduce the time and actually I have to stop outside the 12 of november. 6 months period end the 2nd of dicember. Company will keep the contract with the outside company but I may go back in dk and work from the headquartes. During the period outside I did only 4 days holiday in Dk. SO the question... In order to grant the 6 month skattefri period it is enough to fly out of Denmark in vacation to some other country in the week when the 6 month finish? Or in this week should I be in the same place I have the contract and fly back in Dk from this place? Does Skat need my fly ticket to show where I was and when? Thanks for those will have time and knoveledge to answer. Buzz.

[EBL 11]

If you stay in Denmark until the 2nd of December, you have only been in Denmark for 25 days during the entire 6 month period. You are allowed to have been in Denmark for a maximum of 42 days during the 6 months to be qualified for tax exemption. So in that regard you are good… Necessary work in Denmark which is in direct relation to your job abroad is allowed, as long as you don’t exceed the 42 days, however NOT if carried out in the end of the 6 month period. If carried out in the end of the period that stay cannot be included as a part in the calculation of the 6 month period abroad. What type of documentation SKAT requires I don’t know for sure, but traveling tickets and maybe card transactions from abroad is a good guess.

[anton 0]

Hi Buzz I think EBL might be a little bit off in regards to the first paragraph of his answer. Going abroad June 1st will mean that November 30th is the date you are able to return permanently to Denmark in order to fulfill the requirements of Ligningslovens § 33 A. The 33 A rule is a month rule so it's June 1st to November 30th, February 2nd to August 1st If you stop working abroad November 12th and return to Denmark you are not outside Denmark for a minimum time of six months and thus you are not able to use Ligningslovens § 33 A to reduce your Danish tax. If you stop working abroad November 12th and return to Denmark to go on vacation to make sure you are abroad on November 30th you are able to reduce your Danish tax using Ligningslovens § 33 A If you stop working abroad November 12th and return to Denmark to go on vacation after November 30th this will not be accepted by SKAT as a stay abroad for six months or more. So you have to be abroad on November 30th to get a reduction of your Danish tax. Work in Denmark has to be related to the previous or upcoming stay abroad. Since you're not working at all when you're on vacation the work in Denmark has to be related to the previous stay abroad. Otherwise SKAT will not approve you reducing your Danish tax usin Ligningslovens § 33 A. Proof of stays outside Denmark can be tickets, hotel bills, credit card used, manager's confirmation or... SKAT doesn't have a list of documents needed but they only need to be convinced. Sometimes tickets are OK and sometimes tickets and credit card are accepted second time around. The six months are described in SKAT's guide on double taxation (http://www.skat.dk/SKAT.aspx?oId=102225&vId=204294#102359).