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Full tax liability entails that all your earned income is subject to taxation in Denmark. For example, staying in Denmark for six months consecutively will result in full tax liability to the country. Due to the outbreak of COVID-19 several people have involuntarily been forced to stay in Denmark for periods of time which exceed the tax liability limit of six months. However, will a stay in Denmark exceeding six months entail full tax liability to Denmark, even if the stay is necessitated by COVID-19 restrictions?