A Home Plus Taking Up Residence, or Six Months Without a Home, and a Flat 27 Per Cent for Researchers and the Well Paid
Answer
The general rule applies to you
No exception is recorded for citizens of Guatemala on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
147 exceptions recorded across 54 countries · none match Guatemala to Denmark · When you become a tax resident
The Danish Withholding Tax Act opens with the two tests. Section 1(1)(1) catches people who have a bopæl - a home - in Denmark, and section 1(1)(2) catches people who have no home here but stay for a period of at least six months, counting short holidays abroad into that period rather than out of it. Section 7 is the trap: acquiring a home does not by itself make you liable, because liability under section 1(1)(1) starts only when you take up residence here, and a short stay for a holiday or the like does not count as taking up residence. Alongside that sits the researcher and key-employee scheme in sections 48 E and 48 F: a flat 27 per cent withholding on contractual pay for up to 84 months in total, open to anyone meeting a monthly pay floor of 59,500 kroner at 2010 levels, and open to approved researchers with no pay floor at all.
At a glance
- First test
- A home in Denmark
Section 1(1)(1) of the Withholding Tax Act: personer, der har bopæl her i landet.
- Second test
- A stay of at least six months without a home here
Section 1(1)(2), which counts short stays abroad for holidays or the like into the six months.
- When liability on the home test starts
- When you take up residence, not when you acquire the home
Section 7(1) of the Withholding Tax Act, which also says a short stay for a holiday or the like is not taking up residence.
- Researcher and key-employee rate
- 27 per cent of contractual pay in money
Section 48 F(1) of the Withholding Tax Act, which also bars any deduction against that pay.
- How long that rate can run
- 84 months in total, over one or more periods
Section 48 F(2) of the Withholding Tax Act.
- Pay floor for the scheme
- 59,500 kroner a month at 2010 levels
Section 48 E(3)(3), adjusted under section 20 of the Personal Tax Act, with labour-market supplementary pension contributions on top and parental leave periods left out of the average.
- Pay floor for approved researchers
- None; section 48 E(4) exempts them from it
Section 48 E(4) of the Withholding Tax Act, for people whose qualifications as researchers are approved by a public research institution or Danmarks Frie Forskningsfond.
- Ten-year exclusion
- No Danish tax liability in the ten years before the employment
Section 48 E(3)(1) of the Withholding Tax Act, subject to the exceptions in subsections 5 and 6 for visiting academics and returning scheme users.
Requirements
- A home in Denmark and taking up residence here, or
- A stay of at least six months without a home, short holidays abroad included in the count
What applies to you
Nothing changes for a citizen of Guatemala
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Pligt til at svare indkomstskat til staten i overensstemmelse med reglerne i denne lov påhviler:»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«personer, der har bopæl her i landet,»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«personer, der uden at have bopæl her i landet opholder sig her i et tidsrum af mindst 6 måneder, heri medregnet kortvarige ophold i udlandet på grund af ferie eller lignende,»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
Six months, with short holidays abroad counted in rather than out.
Read it at the sourceAbout this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«For en person, der erhverver bopæl her i landet uden samtidig at tage ophold her, indtræder skattepligt i henhold til bestemmelsen i § 1, nr. 1, først, når han tager ophold her i landet. Som sådant ophold anses ikke kortvarigt ophold her i landet på grund af ferie eller lignende.»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
The sentence that separates owning a home from being taxed on one.
Read it at the sourceAbout this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«Personer, som bliver skattepligtige efter § 1 eller § 2, stk. 1, nr. 1, af vederlag for personligt arbejde i tjenesteforhold hos en arbejdsgiver, som er omfattet af § 1 eller § 2, stk. 1, nr. 4, selskabsskattelovens § 1, § 2, stk. 1, litra a, eller § 3, fondsbeskatningslovens § 1 eller dødsboskattelovens § 1, kan vælge at blive beskattet af vederlag i penge, jf. § 43, stk. 1, efter § 48 F.»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«vederlaget i penge i henhold til ansættelseskontrakten som et gennemsnit inden for samme kalenderår udgør et grundbeløb på mindst 59.500 kr. (2010-niveau) om måneden, hvilket reguleres efter personskattelovens § 20, hvortil kommer bidrag efter lov om Arbejdsmarkedets Tillægspension, jf. dog stk. 4, og således at der ved opgørelsen af vederlaget ses bort fra perioder med barselsorlov.»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«Personer, hvis kvalifikationer som forskere ved påbegyndelsen af ansættelsesforholdet er godkendt af en offentlig forskningsinstitution eller Danmarks Frie Forskningsfond, jf. lov om Danmarks Forsknings- og Innovationspolitiske Råd og Danmarks Frie Forskningsfond, og som skal udføre forskningsarbejde, er ikke omfattet af vederlagskravet i stk. 3, nr. 3.»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«For personer, som vælger beskatning efter §§ 48 E og 48 F, beregnes A-skatten som 27 pct. af vederlaget i penge i henhold til ansættelseskontrakten.»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
«Beskatning efter stk. 1 kan finde sted i en eller flere perioder af højst 84 måneders samlet varighed.»Known to be out of date. Lov nr. 1214 af 26. november 2024 amends the Withholding Tax Act among others and was not read. Danish tax Acts are amended most autumns; this is the only later amending Act whose title names the Act, so it is a floor and not a complete list.
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source
Practical notes
The 27 per cent is the A-tax on the pay. Labour-market contributions are charged alongside it under section 48 F(1), which says liability is finally discharged by paying both; the combined effective rate is not a figure the Act states and is not published here.
What makes a bopæl is not defined in the Act. Danish practice on that point was not read, and nothing here states it.
The dates on which tax residence begins and ends on each test, and the treatment of double-taxation treaties beyond section 1(2), were not read.
- consolidatesKildeskatteloven, lovbekendtgørelse nr. 460 af 3. maj 2024
Retsinformation, Civilstyrelsen · consolidated to 2024-05-03
About this source
The Danish state's common legal information system, run by Civilstyrelsen under the Ministry of Justice. It serves every Act, consolidated Act, ministerial regulation, circular and guidance document at a stable ELI address of the form https://www.retsinformation.dk/{pubMedia}/{year}/{number}, where pubMedia is lta for Lovtidende A, retsinfo for documents published on the service itself and mt for Ministerialtidende. Each document is offered in three representations off that address: the bare address, which is a JavaScript shell; /pdf, which is the publisher's own typeset PDF with a real text layer; and /dan/xml, which is the LexDania source. A consolidated Act prints on its first page the consolidation it supersedes, every amending Act folded into it, and a paragraph-by-paragraph list of the amendments it does NOT incorporate because the minister has not yet set their commencement date. The XML carries a metadata block with the accession number, the signature date, a Status field reading Valid or Historic, and a Change block naming each amending instrument.
Standing: Maintains the text in force
Cannot be cited for: The address itself serves a 4.8 KB React shell and no text; a reading taken from it is page furniture, not the law. The XML representation of older documents can be metadata only: Danmarks Riges Grundlov, the Constitution that Danish naturalisation rests on, has a record with a title and a status and no text at all, and its /pdf address answers 404. The free-text parameter of the public search API is ignored, so the service can be filtered by document type and ministry but not searched by word from outside the browser. A document marked Historic may still be operative: the 2014 regulation listing the countries whose driving licences exchange without a test is marked Historic because the 2016 regulation repealed it, and the 2016 regulation's own transitional provision keeps its list in force. The StartDate and EndDate fields in the XML are record-keeping dates and are not the validity period of the instrument - they must not be read as a commencement or a repeal. The service publishes what has been enacted and nothing about how an agency applies it: the Positive List, the unemployment level that opens one of the salary routes, the driving-licence exchange list and the annually adjusted amounts are all published elsewhere by the administering body.
We re-read it every 45 days. More about this source