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Original filename: THE AALBORG MANEUVER (1).pdf
Author: Alexander Kirkegaard

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Or – How European students can collect
The Danish students' Grants
without actually having a “real” job.

You need:

To be enrolled in a Danish further education
Money - Just about 5000 danish kroner to get things rolling
Maybe a good friend
Brain enough to
o Register a business (a formality)
o Fill out the correct forms and papers
o Pay your taxes on time
o Not fuck up

This is what you need to do:
1. Found a business and get a CVR number. You need to fill out a bunch of forms, get a bank
account and start a “sole proprietorship business”. Its free, and only takes some hours to setup.
Follow the guide here. Alternatively, you might be able to manage with an PMW.
2. Hand over 5000 danish kroner to your friend.
3. Ask your friend to buy a service worth 5000 from your business.
a. Preferentially you want him to buy a service that doesn’t add VAT. Like dancing.
4. Register your earnings in your business.
5. Apply for the Danish student grant on the basis that you are an independent worker according
to European court law - attach proof of your business earnings
6. Collect SU
7. Repeat step 2, 3 and 4 each month to keep the SU rolling in, as long as you are a student
8. Pay the taxes you have to, when you have to do so.

Why the fuck does this work?
Because the tax and business system in Denmark is set up in such a way that it would make NO SENSE
AT ALL to keep paying taxes on your money, by making them go round and round in a carousel - in and
out of your business… It would make no profit, and actually cost you money in taxes! It makes no sense!
UNLESS.. unless.. unless the recent EU court law rulings would somehow override the Danish student
grant scheme, and force them to grant you access for just “being a work taker”, as defined as making
just about 5000 danish kroner a month while being in Denmark.
Which is exactly what we are doing in the Aalborg Maneuver. ;)

Whats the bottom line?
Lets take this as an example. You don’t actually make any money from your business, but you still pay
taxes from the money that you.. don’t really make. Then you get some SU income, and you have to pay
a bunch of taxes.
All in all, when the Aalborg Maneuver has been completed successfully, and all expenses paid, you are
looking at something just about 3000 danish kroner. Every month.
The calculation is straightforward:
Your total business “earnings” a year
Your total SU income a year (as of 2015)
How much you would end up paying in taxes per
How much that’s left for you to spend in a year,
when you don’t count your business earnings
Whats your gain from the maneuver pr. month?


Lets spice it up
This is just the beginning man. If you got the basics down, and feeling lucky like a punk - this part is
optional, and for advanced and serious business people ;).
Lets say you got your hands on 50000 danish kroner. That would mean you could basically found a
private limited company (APS). Or maybe you are doing a maneuver with the new “Iværksætterselskab”
type of company. Then you could basically slowly bankrupt your company to sustain you, deduct your
losses, avoid paying taxes on the “business earnings” by running at a net deficit, and cash out the full SU
on the same terms as Danish students.

No guarantees
Granted, this is some shady shit. This is the sort of stuff you see multinational companies doing. Moving
money around, toying with the tax system. But this not illegal. The Tax system in Denmarks doesn’t give
two shits, as long as you are paying your taxes.
The ministry of education though.. they might be kinda worried if this paper got leaked. Then they
would have to close the loophole, somehow. And maybe they would demand additional proof, or silly
stuff like that. Well no worries, give them some more proof. Its your business after all, and you are
literally.. The BOSS. So act like it, Bawwwss!

Going legit
Lets say that you actually manage to land a job. Or somehow make some money with your business.
Maybe you actually do begin to charge people for your legit erotic dancing moves. Maybe you help out
cleaning peoples place up.. Or fix their computers. Or sell out some of your cakes, or whatever.
Well, in that case, the numbers look different. If you are doing the Aalborg Maneuver, that means you
pay taxes on money that you don´t actually get “to keep”. That’s an expense. But if you were making
real money, then you get to “keep” the money, even after tax.
In other words, if you were to make an additional 1000 kroner every month doing tasks and so on, you
get to keep all of them. Taxes are kinda “already paid”, in this maneuver.
Lets crunch the numbers, and you might make sense of it:
Your total business “earnings” a year
Legit real earnings a year
Your total SU income a year (as of 2015)
How much you would end up paying in taxes per
How much that’s left for you to spend in a year,
when you don’t count your business earnings
Whats your gain from the maneuver pr. month?


Who to thank
The author of this paper is anonymous. – But if you learned anything worthwhile from reading it, the
author would be real happy if you send some bitcoins to the Danish agorists at
Wallet 15DQtSef2cvshu193zYs6saByDGbjsv1jL

Who to blame
Blame the socialist government. Blame the incompetent idiot politicians. 

THE AALBORG MANEUVER (1).pdf - page 1/4
THE AALBORG MANEUVER (1).pdf - page 2/4
THE AALBORG MANEUVER (1).pdf - page 3/4
THE AALBORG MANEUVER (1).pdf - page 4/4

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