Denmark's 42-Day Rule for Work Abroad

The 42-day limit concerns visits to Denmark during qualifying work abroad. It is not a rule for becoming tax resident, and satisfying the day limit alone does not establish a right to relief.

Last verified: September 2026

In short: For the overseas-work relief described in section 33 A, stays in Denmark generally must total no more than 42 days within any completed six-month period. Parts of days count. The travel days at the beginning and end of the overall overseas-work period are excluded. The employment conditions must be checked separately.

Purpose: A condition for tax relief on qualifying overseas employment
Danish presence limit: Up to 42 days within a six-month period
Counting window: Any completed six-calendar-month period within the relevant overseas stay
Partial days: Count, including ordinary visit arrival and departure days
Travel-day exception: The beginning and end of the overall overseas-work period
Separate requirement: The overseas stay must satisfy the minimum six-month condition
Legal basis: Ligningsloven section 33 A; Tax Agency guide C.F.4.2.2.4

The rule

This rule is about time spent in Denmark while working abroad. It should not be turned into a maximum number of days away from Denmark or a test of where a person is tax resident. Its role is within a particular tax-relief framework, alongside conditions about the overseas stay and the work performed.

Use the relevant six-month periods. The allowance is not a fresh 42 days every January or a monthly allowance to bank. During a longer overseas stay, the completed six-month periods need to be checked.
Count partial days. The Tax Agency gives the example of arriving on Friday at noon and leaving on Monday at noon: that is four Danish days, not three nights.
Do not exclude every visit's travel days. The stated exclusion concerns the start and finish of the overall overseas-work period. Ordinary trips back to Denmark still include their arrival and departure days.

A monthly average can hide a problem. A person may visit infrequently for much of the year and then spend a long uninterrupted holiday in Denmark. The relevant six-month total, rather than the average over the entire year, is what needs checking.

How to count it

Establish the qualifying overseas-work period before applying the presence calculation. A travel record shows where the person was; employment evidence is needed to assess the other relief conditions.

Identify the beginning and end of the relevant overseas-work period, retaining the employment and travel evidence.
List every Danish stay within a six-month period that needs to be checked.
Count each date touched by those visits, including partial arrival and departure days, and count overlapping dates once.
Apply the specific exclusion for the outer travel dates separately from the inclusive presence total.
Compare the adjusted total with 42 and check the other completed six-month periods, as well as the independent work and duration conditions.

Example. Assume an ongoing overseas-work period is long enough to include the whole January–June 2026 window, with its outer travel dates outside this window. There are three visits to Denmark:

9–12 January, including both ends: 4 days.
2–15 March: 14 days.
1–24 May: 24 days.

The total is 4 + 14 + 24 = 42 days. One additional day in Denmark during that same window makes 43. The other relevant windows still need checking; passing this one is not a full eligibility decision.

The Tax Agency also describes a case with 44 Danish days when the overall period's two outer travel days were included, and 42 when excluded. The person passed that day-count issue but was still refused relief because the overseas stay did not last six months. That outcome shows why the day limit and the qualifying duration cannot be treated as the same test.

Beyond the day count

Work carried out during visits to Denmark has its own conditions. The guidance limits the permitted work interruption to necessary work directly connected with the overseas employment and says that remuneration for work performed in Denmark is not covered by that relief provision. A short Danish visit can therefore raise a work-related issue even when the day total is low.

A record that includes the two outer travel dates can produce a higher number than the legally adjusted total. Keep the factual dates intact and handle the exclusion in the supporting calculation. A rolling day total also does not establish when the qualifying overseas-work period began or whether it lasted long enough. Where eligibility turns on those facts, use the underlying records and the official rules.

AtlasDays tracks your visits to Denmark automatically

The Denmark Overseas Work 42-Day Limit preset totals recorded Danish presence across the latest six calendar months. It makes visits and partial travel days easier to follow from one travel log. Keep the employment-period evidence and the specific outer-day adjustment alongside it; the preset shows a planning count rather than deciding tax relief.

Get AtlasDays

FAQ

Is this a tax-residency rule?

No. It is a condition within the overseas-work tax-relief framework. It does not determine whether someone is a Danish tax resident.

Does a Friday-to-Monday visit count as three or four days?

Four, when the person is present on each date. The rule counts partial days; it is not a count of nights.

Can I exclude arrival and departure from every visit?

No. The exclusion described here concerns the travel days at the beginning and end of the overall overseas-work period. It is not a blanket exclusion for every trip back to Denmark.

About this article: AtlasDays provides general information, not legal, tax, or immigration advice. Rules change and outcomes depend on your circumstances, so never rely on it alone: check the linked official source or ask a qualified professional.