Denmark Tax Agency Clarifies Half Individual Income Tax Relief for Employees Stationed Abroad

The Danish Customs and Tax Administration Oct. 30 posted online City Court Decision No. SKM2025.612.BR, clarifying half individual income tax relief under the Taxation Act, for employees stationed abroad at least six months. The taxpayers, two pilots, claimed the relief, which the Tax Agency denied. The taxpayers appealed, providing self-completed calendar summaries to show they didn’t exceed the Act’s 42-day limit for residing in Denmark within any six-month period. On appeal, the City Court found that: 1) there were no bank statements or similar objectively verifiable evidence to show a stay of at least six months outside Denmark and compliance ...