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Effective 1 September 2024, employment contracts submitted as part of the residence and work permit application process must state the applicant's salary in Danish kroner (DKK). The employment contract must state the salary details either in DKK terms only or as the DKK equivalent if it is stated in a foreign currency. The new requirement, announced by the Danish Agency for International Recruitment and Integration (SIRI) on 19 August 2024, applies to first-time applications for all types of residence and work permits filed as of 1 September 2024. It also applies to applications to extend all types of residence and work permits that were granted on or after 1 September 2024.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.