Most employees working abroad are familiar with Section 33 A of the Tax Assessment Act. Under this provision, salary for work performed abroad may generally be exempt from Danish tax, or may be subject to half Danish tax.
n 2018, the Danish Tax Agency launched a major control project targeting pilots using Section 33 A of the Tax Assessment Act. Pilots were asked to document that they met the conditions for relief under Section 33 A. According to the Tax Agency, the lack of daily documentation of stays abroad led to the assumption that the pilot had been in Denmark on days when their stays abroad were not documented.
In several cases, the Tax Appeals Boards have now ruled in favor of Bachmann/Partners Law Firm, confirming that the requirements for relief do not require daily documentation. It is sufficient if the pilots have reasonably demonstrated that they were actually abroad to the extent they reported and partially documented.
The assessment of whether sufficient evidence has been provided is based on an overall concrete evaluation of the information presented and the relevant circumstances of the case.
If you need an assessment or discussion of your tax case, please contact Ann Rask Vang at tel. 20 94 78 21 / ava@bachmann-partners.dk or Kristine Eriksen at tel. 30 12 82 25 / khe@bachmann-partners.dk.
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