Do you live in Denmark and work in another Nordic country for a public sector employer?
This applies to you who live in Denmark and who work in another Nordic country for a public employer. The information is only about this income.
Definition of "public sector employer"
You are deemed to have a public sector employer when you are employed by the central government, country or municipal authorities or a public law institution, or an equivalent administrative authority in the other Nordic countries. State universities and university colleges in the Nordic countries except Finland are deemed to be public sector employers. The Finnish universities are deemed to be private employers.Public law institutions or companies owned by the state or a municipality etc. are not regarded as public sector employers. Nor will the state, municipality etc. be regarded as a public sector employer if the business in question is a commercial undertaking.
If you do not have a public sector employer, you will be taxed pursuant to the rules described in "Do you live in Denmark and work in another Nordic country for a private sector employer? "
Danish public employer
If you work in another Nordic country for a Danish public employer, your pay will only be taxed in Denmark.
Public employer which is domiciled in another Nordic country
If you work in another Nordic country for a public employer which is domiciled in that country, your pay is taxed there. However, if you perform the work wholly or in part in Denmark, you are normally taxed on that part here.
Taxation in Denmark
When you live in Denmark, you are subject to unlimited tax liability to Denmark. In your tax return, you must include all income from Denmark and abroad.
The double taxation of the foreign income is eliminated by reducing the Danish tax by the amount of tax, which concerns the foreign income.
You must declare your income and deductions every year. In some cases, you get an automatic annual statement, and in other cases you must fill in a tax return to get a correct tax assessment notice.
You can specify your tax return in SKAT’s self-service system, E-tax (TastSelv) at skat.dk/tastselv (in Danish), where you have to log on using either your NemID or E-tax password (TastSelv-kode).
If you have income from abroad, you will receive an extended tax return with a section for the foreign income. Here you have to declare the information from abroad.
You must include your income from your foreign employer and deductions that relate to your payroll income, e.g. Deduction for transport. This can also be done at SKAT’s self-service system E-tax (TastSelv).