Denmark Tax Agency Clarifies Tax Residence, Liability

The Danish Customs and Tax Administration June 1 posted online Western High Court Decision No. SKM2026.256.VLR, clarifying tax residence and liability. The taxpayer, a pilot, moved from Denmark in 2007 and challenged the Tax Agency’s determination that he became fully taxable again from Jan. 1, 2014, based on maintaining a Danish residence and staying there for over 180 days in 2013. The District Court upheld the National Tax Court’s judgment against the taxpayer. On review, the Western High Court found that: 1) the District Court’s decision was valid because the court could consider prior years’ evidence, such as housing evidence, ...