Denmark expat rules
A special researcher/highly paid employee tax regime plus country-specific permanent-residence and citizenship requirements.
Sources checked: 10 September 2026
Special tax scheme
Denmark's Tax Scheme for Researchers and Highly Paid Employees can apply to qualifying employees recruited to Danish businesses or research institutions. For highly paid employees, the 2026 guaranteed monthly salary threshold is DKK 65,400. Qualifying gross earned income is taxed at 32.84% for up to seven years. Researchers have a separate qualification route.
The tax authority also states that prior Danish tax liability during the previous ten years can disqualify an applicant, with detailed exceptions for some limited-tax situations and certain income.
Permanent residence
Denmark's Immigration Service says permanent residence is generally available after at least eight years of uninterrupted legal residence, provided the requirements are met. A four-year route can apply when all four supplementary requirements are met in addition to the basic requirements.
Citizenship
The general naturalisation residence condition is nine years of continuous residence. The official guidance also requires permanent residence and says it generally must have been held for at least two years when the naturalisation bill is passed, alongside self-sufficiency, language, knowledge and other conditions.