Denmark

Denmark is an EU member state that determines full tax liability through two domestic concepts: residence in Denmark and an uninterrupted stay exceeding six months. Immigration residence remains a separate process.

Informational overview of domestic tax-residency and residence rules.

Tax residency

Under Section 1 of the Danish Withholding Tax Act (Kildeskatteloven), full (unlimited) tax liability arises either when an individual takes up residence in Denmark or when they stay in Denmark for more than six consecutive months.

Thus, Denmark does not use a standalone 183-day residence test. Full tax liability may arise through taking up residence in Denmark or through an uninterrupted stay exceeding six months.

Residence / permanent home (bopæl): Full tax liability may arise when an individual takes up residence in Denmark. Having a home in Denmark does not, by itself, trigger full tax liability if the individual lives abroad and the Danish home is used only for short holiday stays or similar purposes, provided the stay does not exceed three consecutive months or 180 days within any 12-month period and is not connected with employment in Denmark.
Six-month stay (ophold): An uninterrupted stay in Denmark exceeding six months triggers full tax liability. The liability applies from the beginning of the stay. Short stays abroad, such as holidays, do not necessarily break the six-month period.

Day counting

Residence / permanent home: For a person living abroad who uses a Danish home only for holidays or similar purposes, the relevant limits are three consecutive months or 180 days within any 12-month period. The applicable day-counting method should follow the Danish Tax Agency’s rules.
Six-month stay: For the six-month test, Danish Tax Agency guidance provides that each commenced day is counted as a full day, including travel days. The relevant period should therefore be tracked using the applicable entry and exit dates.

Tax consequences

The Danish tax year follows the calendar year. Individuals subject to full Danish tax liability are generally taxed on their worldwide income. Non-residents are generally subject only to limited Danish tax liability on Danish-source income. Denmark also applies exit-tax rules to certain securities and other assets.

Migration / EU residence

EU/EEA and Swiss citizens may reside in Denmark under free-movement rules. EU citizens may stay in Denmark for up to three months without an EU residence document. Those intending to stay longer must meet the applicable conditions for EU residence and obtain the required residence document. Third-country nationals may stay in Denmark for short stays of up to 90 days in any 180-day period, subject to applicable visa requirements. Stays exceeding 90 days generally require a residence permit or other applicable long-stay authorisation. Immigration residence status does not, by itself, determine Danish tax residency.

Orientation references

Danish Withholding Tax Act (Kildeskatteloven), Section 1 (full tax liability)
Danish Tax Agency (Skattestyrelsen / skat.dk), full and limited tax liability
Danish immigration / EU residence framework