Who it applies to
Employees who keep a Danish residence while undertaking qualifying employment abroad.
Denmark tax relief — section 33 A
Section 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.
Check your own dates: Denmark tax relief — section 33 A calculator →
Summary
- Day rule / reminder
- No more than 42 days in a six-month period
- Window
- Last 6 months
- What the tool measures
- The recorded-day component
- Official reference
- Danish Tax Agency ↗
Section 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.
The rule
This is a tax-relief condition for qualifying work abroad, not a residence permit. The six-month period and day exceptions require individual review.
Counting the days
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.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Denmark
Recorded result: 10 days
Example 2 — overlapping records
- to · Denmark
- to · Denmark
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Denmark
- to · Denmark
Recorded result: 16 days
Exceptions & edge cases
This is a tax-relief condition for qualifying work abroad, not a residence permit. The six-month period and day exceptions require individual review.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“A new calendar year resets this counter.”
This is a rolling window. Dates leave the window as time moves forward.
Frequently asked questions
What does this rule count?
Section 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.
Which counting window does this tool use?
Last 6 months. 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.
What else should I check before relying on the total?
This is a tax-relief condition for qualifying work abroad, not a residence permit. The six-month period and day exceptions require individual review.
Where can I read the official requirements?
Read Danish Tax Agency ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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