Tax liability

A Key Advocacy Area for Danes Worldwide

danes worldwide support your travel abroad

Position of Danes Worldwide

Current legislation follows the guidelines of OECD and should not be amended to the detriment of expats. Currently, a Dane may visit for up to 180 days per year, with a maximum of 90 consecutive days, without incurring tax liability.

Our reasoning is, that while one must of course pay one’s fair share to the government, taxes should be payable where the income is earned, in other words in the country of residence when there is no registered address in Denmark. It must be possible for expat Danes to retain the connection to Denmark by vacationing or visiting family and friends here without incurring tax liability.

Tax treaties for the avoidance of double taxation

These are bilateral agreements between two countries which decide how the taxation rights of the countries are divided, regarding residents who are tax liable in both countries.

Position of Danes Worldwide

We support the handling of tax related matters through tax treaties as they provide clear rules for taxation and the avoidance of double taxation. The tax treaties with France and Spain were terminated by Denmark in 2008; since then, it has become exceedingly challenging for pensioners and businesses established in these countries.

Honoraria

Honoraria earned by Danes (e.g. by serving on boards of directors in Denmark) who have limited tax liability in Denmark:

Position of Danes Worldwide

It must be possible for Danes with limited tax liability in Denmark to receive honoraria for service in Denmark. We support a limit of 30 days of service; the current limit is 10 days.

Contact Us

Do you need specific help and/or advice concerning tax liability? Members are invited to be in touch with our legal advisory team.

Additional details

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