UntildSection 33 A concerns relief for qualifying salary earned while working abroad for at least six months. Visits to Denmark must stay within 42 days in a six-month period; the overseas-work conditions remain separate.
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Counts recorded arrival and departure dates in Denmark. The recorded-day total does not check whether the work abroad or six-month period qualifies for tax relief.
This is a tax-relief condition for qualifying work abroad, not a residence permit. The six-month period and day exceptions require individual review.