According to recent reports, the Danish government is planning to extend the availability of the individual income tax flat rate scheme for expatriate workers from a maximum of five years to a maximum of seven years, along with an increase in the rate from 26% to 27%. The current scheme is available for skilled expatriate workers, subject to a number of conditions. Under the scheme, expatriate income is subject to the standard 8% labor market tax and a 26% flat tax, resulting in an effective …