2.1ÌýÌýÌýÌý Withholding of income tax
2.1.1ÌýÌýÌýÌý Full and limited taxpayers
Taxpayers are categorized as either full taxpayers or limited taxpayers. The categorization depends upon their tax residence status (this is often referred to as their 'domicile').
Residence may be triggered by the set up of a home in Denmark which indicates intent to stay in Denmark (see Legal
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Web page updated on 17 Mar 2025 15:46