Indtræden af fuld skattepligt ved tilflytning til Danmark

Abstract

Purpose
The purpose of this master thesis has been to assess and describing the legislation and case law in relation to commencing of full tax liability when moving to Denmark. Focus has been on taxpayers in the working age. Analysis
Since implementation of income tax law for individuals, Kildeskatteloven, in 1970, the question of commencing of full tax liability has been a key question. Hence, administrative courts and courts of law have had many cases involving this question. Full tax liability commences when a person’s 1) stay in Denmark exceeds three months in a row or 180 days within a 12-month rolling period or 2) the purpose of the stay in Denmark is not for holiday or similar reasons.
The Eastern High Court changed in 2012 a ruling from a District Court and found that a photo model was guilty in tax avoidance. Short after this ruling the Ministry of Taxation published in 2013 that they would publish new more relaxed guidelines. Reason behind was that the work carried out in Denmark by the photo model was of a larger extent than previously accepted in case law.

Findings
The maximum length of stay as stated above (3 months / 180 days) seems clear in case law. What causes most trouble in case law the character of work accepted under stay for holiday or similar reasons. The lower threshold for persons with large responsibility on the job is close to nothing. More rulings state that calls, mails etc. in are seen as predictably and must be expected. Hence, the work carried out are not of single character. In rulings where the Tax Authorities on beforehand accept described work and work pattern in Denmark without commencing of full tax liability, it’s normally a prerequisite that the actual work must be of single character in the understanding of the tax office. As an example, attending board meetings four times per year is not considered work of single character. Professional sportspersons and artists seem to have possibility to perform work in larger extent than others before full tax liability commences. In short terms there is not one single truth to assess the jobs character. Thus, a specific assessment must be made in all cases. More practitioners see the current case law as unclear and suggest a modernization of the legislation.