latest news and updates

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.

EFTA Court clarifies when a minor activity must be disregarded in social security coordination

On the 3rd of July, 2026, the EFTA Court clarified how a minor activity should be treated when authorities decide which country’s social security system applies to a person working across borders. In Case E-26/25 the Court held that an activity generating less than 0.5% of a person’s income creates a strong presumption that it is marginal and must be disregarded, a point that matters to any employer whose staff hold an A1 certificate across two or more European Economic Area (EEA) states.

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Interior of the European Parliament chamber in Strasbourg

EU agrees digital declaration system for posted workers: what it means in practice

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).

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How is property value tax calculated for a foreign property in Denmark?
The 2025 rules explained.

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.

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A picture symbolising EU social security compliance with a globe, a person walking with a briefcase, and a text saying "Social security in cross border employment".

EU Social Security Compliance: Case C-27/24

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.

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Danish Expat Tax Regime in 2026: what will change?

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.

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Crossbord gives tax seminar

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.

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