Do you live in another Nordic country and work in Denmark as an artiste or sportsman?

This applies to you who live in another Nordic country and work in Denmark as an artist or an athlete and concerns taxation of your earned income only. The information is only about this income.  

Taxation in Denmark

If you live in another Nordic country and work as an artist or an athlete in Denmark, you normally pay tax in Denmark.

You must contact The danish tax agency in Denmark to have a personal tax number and a tax card. You are required to submit a Danish tax return.

No special taxation rules apply. The rules are thus the same as described in the section "Do you live in another Nordic country and work in Denmark for a private employer?".

Limited tax liability

You are subject to limited tax liability in Denmark when you work in Denmark as an artist or an athlete, while being resident in another country.

Unlimited tax liability

You may be subject to unlimited tax liability in Denmark if you have free lodgings available to you in Denmark or if you spend so many nights in Denmark that you become liable to pay tax according to the rules on residence. See the section on "General information and unlimited tax liability". You are taxed on your earned income in accordance with the general rules.

Taxation in the country of residence

You remain fully liable to pay tax in your country of residence. You must reoort your tax return income in the country og residence. If you are paying tax in both Denmark and your country of residence, the country of residence must take into account that the amount is taxed in Denmark.

The cross border rules

The cross border rule between Sweden and Denmark has ceased. However, there is a transitional rule for the cross border worker who on 1 January 1997, met and continues to fulfill the conditions for being covered by the rule.

There is also a new cross border rule in internal Danish tax legislation. This rule implies that a limited tax liable person is taxed in accordance with the rules for people with full tax liability. 

Select the other country here:   Iceland | Norway | Finland | Sweden