Denmark Tax Agency Clarifies Individual Income Tax Relief for Employment Outside Country

The Danish Customs and Tax Administration April 8 posted online Western High Court Decision No. SKM2026.158.VLR, clarifying individual income tax relief for employment income for work outside Denmark. The taxpayer, a pilot fully taxable in Denmark, claimed the tax relief for employment work outside Denmark, arguing he wasn’t in Denmark for more than 42 days in a six-month period. The Tax Agency denied the relief on the grounds that 10 minutes flying through Danish airspace constituted the beginning of six-month period. On appeal, the Western High Court found that: 1) presence in Danish airspace constitutes presence in Denmark; 2) Danish ...