On 4 June 2024, the Danish parliament passed a proposal to introduce a new education-related residence scheme which would allow qualifying third-country nationals who are enrolled in studies within fields experiencing labor shortages to remain in Denmark and complete their studies even if they no longer meet the conditions for staying in the country. This scheme will go into effect on 1 July 2024. The educational attachment scheme will also impact qualifying individuals whose residence permits either expired (or will expire) or were/are revoked between 1 July 2020 and 30 June 2024. These individuals will be able to remain in Denmark provided they were (are) enrolled in an eligible field of study when they lost (lose) their permit.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
