As part of their 2015 action plan, the Danish tax authorities is to investigate 45.000 individuals with low income resulting in zero tax payments. The intention is to combine the low income with the way of living in order to establish if any false economy is at play. It is currently uncertain if individuals comprised by foreign relief rules resulting in lower taxes will be comprised by the survey, but this is an opportunity to verify your tax status and ensure that if you have moved or have income, which is not taxed in Denmark that the tax authorities are aware of this prior to initiating an investigation of your situation.