The rules are stated in the Finance Act (§ 19.22, BV 2.11.5):
”Universities may defray expenses for payment of the fees imposed on academic staff recruited from third countries upon request for work and residence permits, including fees for extension of work and residence permits and for changes in job category. Universities may equally defray expenses for fees for accompanying spouse and children.”
In 2014, the Danish Tax Administration stated the following regarding the fee for work and residence permits (journalised in Acadre 14/25558, Act 20):
"It is our immediate position that the expenditure in question is neither taxable nor reportable.
It is, in our opinion, a question of work-related expenses that are necessary for the income of the individual in question.”
Find the original Danish wording by clicking the Danish flag in the top right corner.
Contact International Staff Office (ISO) via e-mail iso@sdu.dk for further information about work and residence permits.
Read more about the International Staff Office (ISO) and recruitment of international staff.