On this page you can find useful information that can help you stay up to date on global mobility, tax and other relevant things. We have also categorised our various articles so that it is easy to find the knowledge you are looking for. We post regularly, so remember to check in to stay updated.
The European Parliament has backed a revised regulation on EU social security coordination, tightening the rules on posted workers and multi-state employment. Here is what changes for employers with staff crossing borders.
On the 23rd of June, 2026, the European Parliament and the Council of the European Union reached a provisional agreement on a regulation establishing an EU-level digital declaration system for posted workers. The agreement is one of the first concrete outputs of the “One Europe, One Market” roadmap and is intended to reduce administrative burdens for businesses while improving enforcement of the EU Posted Workers Directive (Directive 96/71/EC, as amended by Directive 2018/957/EU).
If you employ people who are fully tax-resident in Denmark and own property abroad, those employees are likely required to declare and pay Danish property value tax (ejendomsværdiskat) on that property. Many do not know this. Many who do know it are unsure about how to calculate it correctly.
On the 22nd of May 2026, the Danish Property Assessment Agency (Vurderingsstyrelsen) published updated indices for income year 2025. The indices are the mechanism by which the taxable value of a foreign property is determined when no Danish public valuation exists. Getting this right matters: incorrect or missing declarations can result in
reassessments, interest charges, and penalties.
This article sets out who is affected, how the calculation works, and what the deadlines are for income year 2025.
The Danish Tax Assessment Council (Skatterådet) confirms in SKM2026.161.SR that paying compensation for a seafarer’s home-country income tax is consistent with the net pay condition under the Danish Seafarers’ Tax Act.
New EU ruling reshapes A1 certificate calculations: third country work must be included A recent judgment from the European Court of Justice (C-743/23, A vs.
The Court of Justice’s recent judgment in Case C-27/24 clarifies how the concept of “substantial activity” under Regulation 883/2004 should be applied to cross-border workers. By confirming that only measurable working time and remuneration count towards the 25% threshold, the ruling provides much-needed certainty for employers navigating EU social security compliance.
Denmark’s high tax rates can make it challenging to attract and retain international talent. However, the inbound expat tax regime – commonly known as the researcher tax scheme – offers a unique solution. By significantly lowering the tax burden on foreign specialists and researchers, companies can recruit internationally without inflating salaries or losing competitive edge.
If you own a property abroad, in the Faroe Islands, or in Greenland, and are also liable to pay tax in Denmark, you must pay property value tax on your overseas property.
The Danish year end tax statement can be quite confusing even to Danes, so while it is now availble in English for foreigner, it can still be a cause for confusion, especially for individuals with international elements, e.g. individuals who have residence, income, or assets abroad, who have relocated to or from Denmark during the tax year, or if certain tax schemes apply, such as the frontier worker or the tax scheme for researchers.
The year-end statement (årsopgørelse) is now available in English, making it easier for non-Danish speakers to review and correct their tax information. However, certain elements-such as foreign income, property, or investments-still require manual reporting and are easily overlooked.
