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丹麦外籍人员适用的税率满足下文列出条件的外籍人员可选择25％的比例税率，就其雇佣毛所得（不允许扣除）纳税。外籍人员也可以依据常规选择按其雇佣所得（毛所得作适当的扣除）纳税。此时适用的是较高的超额累进税率，这种税率在1994年累进到65％，在1995年累进到635％。1．
Taxes applicable to Danish expatriates Expatriates eligible for the conditions listed below may choose a tax rate of 25% on their gross employment income (no deduction allowed). Foreign nationals may also pay taxes on the basis of their regular employment income (whichever is appropriate). This applies at the moment to the higher excess progressive tax rate, which has risen to 65% in 1994 and to 635% in 1995. 1.