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					Form 6 a
Application to The Danish _____________________ Research Council

for approval of qualifications of persons liable to tax as a
researcher under section 48 E of the Danish Act on Taxation
at the Source.

Application and appendices shall be submitted in one original and
two copies.

Read about the scheme below
                                                                                          Danish Agency for Science,

                                                                                          Technology and Innovation

                                                                                          Bredgade 40
1   Name, address and telephone number of applicant                                       DK-1260 København K
(If the applicant is an institution or a company, specify contact person)
                                                                                          Phone     +45 3544 6200

                                                                                          Telefax   +45 3544 6201
                                                                                          E-mail    fist@fist.dk
__________________________________________________________________                        Net       www.dasti.dk

                                                                                          VAT no.   1991 8440

2   Position and name of researcher

__________________________________________________________________

   Employed for the period from - to   ___________________________
__________________________________________________________________


3   As an appendix to the application enclose

    a) Information on the scientific qualifications of the researcher, including a list
       of the
       researchers publications in the research area covered by the application
    b) Short CV, max. 3 pages
    c) Description of the job

__________________________________________________________________D
ate and signature


__________________________________________________________________




Form 6 a March 2005
Reserved for the Research Council

Ref. No.                                                        Received

Decision of the Council
____ Application not granted. Reasons enclosed

____Application granted



__________________________________________________________________
Date           Signature


Persons who cannot be granted approval of research qualifications, can choose to           Danish Agency for Science,

be taxed pursuant to section 48 E of Act on Taxation at the Source, if they fullfill the   Technologi and Innovation

condition of remuneration and the other conditions in section 48 E. Persons wishing
to stay in Denmark for more than 7 years, can avoid additional tax of the 3 years
with tax reduction, if certification is obtained that the work carried out is research
and development work.

Application for certification of work of persons liable to tax as research and
development work under section 48 E of Act on Taxation at the Source must be
submitted with the information, which appear from the Research Council's form 6 b
which can be ordered from the Danish Research Agency, tel. 35 44 62 00.




____________________________________________________________

Act No. 429 of 31 May 2000 on Processing of Personal Data gives the right to the
data subject to obtain knowledge of and if necessary correction of the electronically
processed information,
relating to the data subject, cf. the Act, section 31 and 37. When applying according
to form 6 a,
information in space 1 and 2 will be processed electronically.




                                                                                                                        2

Form 6 a March 2005
Approval of qualifications of persons liable to
tax as a researcher under section 48 E of the
Act on Taxation at the Source –Form 6 a
The Act on Taxation at the Source gives foreign researchers and others under
certain conditions the possibility – for a period of up to 3 years – to choose a gross
taxation of 25% of the remuneration under the contract of employment. In order to
become exempt from the income requirement in section 48 E the researcher must
have been granted an approval of his qualifications as a researcher. Researchers
who have been granted an approval of their research qualifications, will be able to
avoid additional tax of the 3 years with tax reduction, even though they never leave
Denmark.
                                                                                           Danish Agency for Science,
The Danish Research Councils consider applications for approval of research
                                                                                           Technologi and Innovation
qualifications, when employment is in companies and institutions etc., which are
not included by Act on Universities etc., Act on Sector Research Institutions and
Act on the Danish Pedagogical University. If employment is in an institution
covered by one of the mentioned acts, application for approval of research
qualifications must be submitted to the institution.

In order to be granted approval of qualifications as a researcher from the Danish
Research Councils the persons liable to tax must document qualifications
corresponding to the level as lecturer or
higher. Such employment has as a necessary prerequsite scientific qualifications as
a Ph.D. or corresponding level, cf. the circular on the employment structure at
universities etc. under the Ministry of Research and Information Technology.

Note: Any approval by the Research Council only concerns the qualifications of the
researcher as a researcher. It is the decision of the tax authorities, whether the other
conditions for obtaining taxation under section 48 E of the Act on Taxation at the
Source are fulfilled.

Additional information on the 25% taxation scheme can be found on the
Danish Agency for Science, Technology and Innovation website: www.
fist.dk. - or can be ordered from the agency, tel. 35 44 62 00.

The rules of 25% taxation of researchers etc. appear from section 48 E of Act
of Levying Income Tax and Municipal and County Property Tax for Persons
(Act on Taxation at the Source), cf. Consolidated Act No. 80 of 2 February
2001.

The rules of approval of researchers etc. appear from The Ministry of Research and
Information Technology executive order No. 568 of 22 June 2000.




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Form 6 a March 2005

				
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