The Danish Customs and Tax Administration April 4 posted online Tax Council Binding Answer No. SKM2023.163.SR, explaining the application of the researcher tax regime for a taxpayer with multiple employment contracts. The taxpayer planned to relocate back to Denmark, and sought clarification on the application and tax consequences of the researcher tax regime. The tax council confirmed that: 1) the regime isn’t available for the taxpayer’s second employment contract, because the regime only applies to multiple employment contracts if the work commences in sufficient temporal context with the commencement of the covered tax liability; 2) the parallel employment relationship is …