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Do you live in another Nordic country and work on the Danish continental shelf?

This applies to you who live in another Nordic country and receive pay from an employer who has operations on the Danish continental shelf. The information only applies to tax on income earned on the Danish continental shelf.

Taxation in Denmark

Your pay is liable to tax in Denmark if you work on the Danish continental shelf for more than 30 days during the course of a 12 month period and your employer's activities are related to surveying, exploration or exploitation of petroleum deposits. This also applies to pay for work on board a vessel that performs tasks related to surveying, exploration or exploitation of petroleum deposits on the Danish continental shelf.

The 30-day rule does not apply when you work on board a ship that is used to transport personnel or supplies, or on board tugboats, supply vessels and other auxiliary vessels and the person operating the ship is resident in a Nordic country. In such cases, the pay is liable to tax in the Nordic country where the person operating the ship is resident. If the person operating the ship is resident in a country outside the Nordic area, the 30-day rule applies.

Taxation in the country of residence

Your pay can also be liable to tax in the country of residence. If the pay is taxed in both Denmark and the country of residence, it is the country of residence that shall ensure that the income is not subject to double taxation.

National Insurance

There are special rules about where you are to be insured. For more information you should contact the social security authorities in your country of residence or borger.dk in Denmark.

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