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Tax issues for foreigners at DTU

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Intern<strong>at</strong>ional Introduction<br />

Intern<strong>at</strong>ional Introduction<br />

Who pays <strong>Tax</strong> in Denmark ?<br />

1. All persons living in Denmark – according to<br />

the <strong>Tax</strong> <strong>at</strong> Source Act Section 1 – Full <strong>Tax</strong><br />

liability<br />

2. All persons working in Denmark – according<br />

to the <strong>Tax</strong> <strong>at</strong> Source Act Section 2 – Limited<br />

<strong>Tax</strong> liability

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