Dk Cross Border

Danish cross-border tax for individuals and companies, income year 2026. Covers full tax liability (dwelling in Denmark, the 6-month stay rule, the 3-month and 180-day holiday rule), limited tax liability of non-residents on Danish wages, board fees, permanent establishments, property, dividends and royalties, the researcher and key-employee scheme (forskerskatteordningen: 27% plus 8% AM-bidrag for up to 84 months, minimum salary DKK 65,400 a month in 2026), cross-border commuters (grænsegængere, 75% rule), withholding on dividends (27%, 15%, 44%) and royalties (22%) and the refund claim, foreign tax credit and the ligningsloven § 33 A exemption, and exit tax on shares (fraflytningsbeskatning, DKK 100,000 threshold, deferral). Trigger on: moving to or from Denmark, Danish tax residence, begrænset skattepligt, forskerordning, grænsegænger, udbytteskat refund, fraflytningsskat, fast driftssted. Out of scope: rate tables for residents (dk-income-tax), share income in general (dk-capital-g

mkdir -p ~/.claude/skills/dk-cross-border
curl -L https://claudskills.com/skills/dk-cross-border/SKILL.md \
  -o ~/.claude/skills/dk-cross-border/SKILL.md

@misc{dk-cross-border-2026,
  author    = {openaccountants},
  title     = {Dk Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/dk-cross-border/}
}