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On 1 May 2023, the Danish authorities extended the deadline for eligible individuals to submit applications to reside in Denmark pursuant to the EU–UK Withdrawal Agreement until 31 December 2023. Pursuant to the Agreement, UK nationals and their family members who were lawfully residing in Denmark as of 31 December 2020 were required to apply by 31 December 2021 for a temporary residence card (valid for five years) or permanent residence card (valid for 10 years) to continue to reside in Denmark without the need to obtain a work permit separately. Notwithstanding, the authorities continued to process applications submitted after 31 December 2021 provided there was a valid reason for the delay. Applications that were submitted after the initial deadline without a valid reason were not approved pursuant to the Withdrawal Agreement.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.