Tax residency in Denmark: the 180-day rule

How the days are counted

If you have a home available in Denmark, full tax liability follows a continuous stay of more than three months or more than 180 days in twelve months. Travel days count as whole days. Without a home there the rule is different: a stay of at least six months, short holidays abroad included.

In both cases liability reaches back to the first day of the stay, and the count does not decide on its own.

The source