Denmark Tax Agency Clarifies Tax Implications for Individuals Moving to UAE

The Danish Customs and Tax Administration Jan. 13 posted online Tax Council Binding Answer No. SKM2025.7.SR, clarifying the tax implications for individuals who move to the United Arab Emirates (UAE). The taxpayer, a salaried employee in Denmark, sought to move to the UAE while continuing to work for the same company with a temporary “digital nomad” visa, and planned to end his lease and Danish residency. The Tax Agency determined that the taxpayer’s full tax liability in Denmark would cease upon changing their residency. Upon review, the Tax Council found that: 1) the taxpayer would no longer have access to ...