The Danish tax authority (SKAT) has published an updated guide (English) on the expatriate tax scheme for foreign researchers and highly-paid employees. The scheme provides for a flat tax rate on income of qualifying researchers and highly-paid employees recruited abroad and working in Denmark. The guide covers changes that apply from 2018, which include an increase in the base rate from 26% to 27% and an extension of the period the flat rate can apply from 60 months to 84 months.