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You'll be taxated of everything.  Fair enough, but don't fear.

Just to understand the system (don't take the figures seriously): The tax system is based on yearly figures. Due to your advance statement, you'll have a yearly income of 480,000 kroner, and you have to pay a yearly tax of 60,000 kroner.
Monthly pay 40,000 kroner - 5,000 kroner.

If you start working by April, your yearly pay will amount to 360,000 kroner and your yearly tax to 45,000 kroner. Still the same monthly amounts.

I hope that I have made this issue understandable?

/Nellie

I’m not following you, I’m sorry. If I take 67000 for month, don’t I pay the resercher tax 32,8% anyway, not counting for how many months in a year I work?

What I was trying to find out;
I have 67k dk per month gross, minus 33%, makes 45k net in month. But as I have all the other benefits on the top of the monthly salary, as the car and all the rest, will they eat a big part of the net salary? Car tax, relocation, computer, cellular and so no

Isn’t reseacher tax available as soon as I get paid more than 66600 in a month? (Naturally fulfilling the rest of the requirements as not have been already working in Dk or being himself one of the owners of the company)  I don’t get the year calculation. If it would have been on year level, no expat reseacher or simply highly paid employee could  ever start working if not in January, if he wishes to benefit of this special tax treatment.
I do not understand nether the calculation you made 40000-5000dk, the 5000dk what would it be in this case? The leasing cars taxation value? Don’t I pay the Taxes of the taxation value, not the whole value?
Someone has some experience on these matters, as for me it is the first time being hired by a foreign company.
Thanks in advance.

As I told you, the figures were thought examples, meant to make the math easier to understand. Sorry, I failed.

Never mind:

The pay shall exceed 68,100 kroner in 2020 (after deduction of the ATP contribution).

If it would have been on year level, no expat reseacher or simply highly paid employee could  ever start working if not in January, if he wishes to benefit of this special tax treatment.
If you come to Denmark by April, work all the year, have a contract pay over 68,100, meet the other requirements, no problem. You work 9 months, you pay tax 9 months.


However, the tax system is based on a yearly income, but as you only work 9 months in that year, the result will be the same as above as we talk quota share (9/12).

Until now, Denmark has had another holiday than the rest? of the EU, you haven't had the right to a paid holiday, but have to pay for it yourself. If we say that you holiday all July, it means that you only get 8 months's pay that year, why you no longer meets the requirements for this special tax scheme.

The Danish Holiday Act
By law, all employees are entitled to take 25 holiday days per holiday year in Denmark, but not everyone is entitled to paid holiday days. Whether you are
entitled to paid holiday depends on how much paid holiday you earned during the previous calendar year.
I take that the employer will offer you a paid holiday this year, but if not, and you wish to holiday, it will influence your income, and you risk not to meet the requirements.
Unless all the fringes will be enough.

You have got an advantage offer, don't worry. Of course, you shall pay more tax , but it will be far, far more expensive if you should lease the car yourself, buy your own pc etc.

In your case, I would ask the HR precisely to tell you how much you'll get with or without the fringes as they know the exact value of these, and how they'll handle the relocation allowance (A or B income).

/Nellie

Thank you very much for the time you spwnt explaining everything