Tax Map · 搬迁排名

Denmark 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在丹麦居住（在丹麦购置房产居住）
• 在丹麦连续居住超过6个月（短暂的国外度假不中断此期限）
• 在丹麦拥有或租赁房屋并实际迁居（仅仅购买而未迁居本身并不会触发全部税务责任）
• 在丹麦停留连续不超过 3 个月，或在任何 12 个月内停留不超过 180 天，仅限于度假性质且没有任何形式的就业；超出此期限但未工作也可能影响居住评估

丹麦没有投资或数字游民通道，因此自费远程工作者通常必须符合标准居留许可的条件，例如工作（工作机会/创新/创业）、学习或家庭团聚，才能在那里长期居住。

税务居民身份通常在你不再居住于丹麦且不再满足6个月居住测试时终止，但保留住所或在丹麦停留大量时间可能会维持或重新触发全部纳税义务，因此彻底解除税务居民身份通常需要完全迁离并限制后续的停留时间。

“To be fully liable to pay tax to Denmark you must either stay in Denmark for 6 months consecutively or be resident in Denmark. Even if you buy a house in Denmark, you will not become subject to full tax liability until you move to the country. However, you may stay here for a period not exceeding three consecutive months, or for 180 days within any 12-month period, without becoming fully liable to tax. This presupposes that your stay is in the nature of holidays and is not associated with any form of employment. Even if you have not moved your residence to Denmark, you will become subject to full tax liability if your uninterrupted stay here exceeds 6 months. Tax liability will also apply even if, within the 6 months, you have interrupted your stay for a brief stay abroad on account of holidays etc. Tax liability will apply from the beginning of your stay in Denmark.” — Skattestyrelsen (Danish Tax Agency / SKAT)

估算 — 与链接来源核实。 参见方法论。