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Do you live in Denmark and intend to work as a self-employed person in another Nordic country?

This applies to you who live in Denmark and intend to work as a self-employed person in another Nordic country. The information only applies to your income as a self-employed person.

Income tax

Taxation in Denmark

You have to declare and pay tax of your income from self-employment in Denmark. The income is calculated by Danish rules. This means that you also must declare that part of the self-employments result that comes from another Nordic country.

If the income from self-employment is also taxed in the other Nordic country, you can claim a deduction (credit) from Danish tax. The deduction cannot exceed the tax that Denmark calculates of the foreign income.

You have to declare the income on skat.dk

Tax liability in the country in which you are engaged as an self-employed

You must pay tax on the income from self-employment in the other Nordic country if you have a "permanent establishment" there. Only the part of the income that stems from the permanent establishment is taxable in the other Nordic country. The taxation is based on the other countries national rules.

A definition of permanent establishment is available under General information - "Generel info/permanent establishment".

If you are a doctor, auditor, engineer or consultant (so-called free professions), you may also be liable to tax in the country in which you perform work, when you have stayed there for more than 183 days during a 12-month period. This applies even if you do not have a permanent establishment.

For further information about taxation etc. in the other Nordic countries, click the country in question at the bottom of the page.

Social contributions

There are special rules that determine the country in which you are covered by social security. You ought to contact the authority in the country, where you are going to work, for further information. In Denmark, you should contact borger.dk

VAT

If you are self-employed in another Nordic country, you may have to register for VAT according to the VAT rules in the other country. For further information about the VAT rules that applies to the other country, click on the specific country at the bottom of the page.

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