I got a job offer in Copenhagen. I am trying to see if I can qualify for the Forskerordningen tax scheme by negotiating the salary. On the skat.dk website, it says that "employer’s contributions to section 53 A pension schemes are included in the calculation of the salary." (https://skat.dk/en-us/businesses/employees-and-pay/non-danish-labour/tax-scheme-for-researchers) I am not sure if the 10% pension in the offer is a 53A pension scheme or if it is ATP. The Forskerordningen tax scheme also says that "a monthly salary in 2024 of 75.100 DKK after ATP reduction." What is ATP reduction?
If the pension scheme offered is a 53 A pension scheme, does anyone know if it could it be included in the calculation of the salary for the Forskerordningen tax scheme? Perhaps this is a misinterpretation, so any help in understanding the Forskerordningen tax scheme is much appreciated.
One other question is if we take the job with a salary not under the tax scheme does that disqualify us for getting it for 10 years?
Also, if I was not under the Forskerordningen tax scheme and made 700,000 dkk what would my tax burden be? TIA
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The original was posted on /r/denmark by /u/yeet_dreng at 2024-03-25 16:43:40+00:00.
ThereIsAThingForThat at 2024-03-25 17:02:53+00:00 ID:
kwifbkqThe ATP deduction is an automatic deduction of 99 DKK/month assuming you work more than 117 hours/month. A 53A pension is a separate pension scheme where you are taxed on the money before they go in, but not taxed once it's paid out. This is not the "normal" pension scheme for people working permanently in Denmark (where you are taxed when money gets paid out, but not when it gets paid in).
If you are paid 70.000 + 10% pension, then your income would be 76.901 after ATP was deducted. (70.000 + 7.000 - 99)
Probably yes, unless you fall under one of the exemptions.
That would depend on your deductions. Very conservatively you should assume to be paid somewhere around 36.000 DKK/month after taxes, but that is assuming you have no "extra" deductions (debt, children, extra pension payment etc) than the ones everyone gets as standard.
yeet_dreng (OP) at 2024-03-25 17:22:43+00:00 ID:
kwiiyf5I appreciate the reply. This helps a lot. Do you know if it is within the company's power to do a 53A pension scheme? Is that something that they could easily do?
Also, as far as other deductions go we do have children. How much of a tax benefit would it be for each child?
ThereIsAThingForThat at 2024-03-25 17:37:25+00:00 ID:
kwilp0yI have not dealt with 53A pensions, but from what I know they are created in the same way as any other pension scheme from the employer, they just have different tax rules (which should be handled by the pension company).
~~I misspoke, children do not give a tax benefit, but you are paid a quarterly stipend for each child.~~
~~The stipend is 5000 for children 0-2, 4000 for children 3-6, 3000 for children 7-14, and 1000 for children 15-17. This amount is tax free.~~
Edit: See below, the stipend depends on how long you have worked in Denmark.
As a married couple you will also be able to claim your partners unused deductions (if they are at stay at home parent, for example), and so you will pay less taxes. However if they work this won't really change much.
Folketinget at 2024-03-25 17:41:21+00:00 ID:
kwimf6sImmigrants don't immediately qualify for Child and youth benefits. See "What are the rules for foreigners for receiving child benefits?".
ThereIsAThingForThat at 2024-03-25 17:42:40+00:00 ID:
kwimo13Hmm, that's right, I looked at STARs website and couldn't see mentions of the period requirement.