Do you live in another Nordic country and work in Denmark for a private sector employer?
This applies to you who live in another Nordic country and for a private employer in Denmark. This information only applies to taxation of your income from employment.
Your employer is from Denmark
You must pay Danish tax on your salary in Denmark. There are certain exceptions; see below under “Special rules”.
Regarding the calculation of Danish tax, see Examples on tax calculation.
Your employer is from a country other than Denmark
You must pay tax in Denmark when one of the following conditions is met:
- you stay in Denmark for more than 183 days during a twelve-month period
- your employer has a permanent establisment in Denmark
- you are fully liable to pay tax in Denmark and you are a hired out to work in Denmark
If none of the above conditions is met, your salary will only be liable to tax in the country in which you are resident. There are certain exceptions; see below under “Special rules”.
If you are living in another Nordic country and work in Denmark, you may be covered by the cross-border tax scheme. If you meet the conditions, it is possible e.g. to deduct for the interest expenses and contributions to pension schemes. Information about cross-borders tax scheme is available at skat.dk
The Oresund Bridge
If you are living in Sweden and work with maintenance and operation of the Oresund Bridge, you are only liable to pay tax in Sweden, even if your work has taken place in Denmark.
Danish-Swedish agreement on certain tax matters
If you are living in Sweden and work mainly in Denmark, there is an agreement between Denmark and Sweden, which regulates certain tax matters.
Taxation in Denmark of work performed in Sweden or another country
Even if you work in Sweden or another country than Denmark, you are still liable to pay tax in Denmark if the following conditions are met:
- you spend at least half of your working time within a three-month period in Denmark, working for a Danish employer or an employer whose permanent establishment is in Denmark, and your work is performed at the permanent establishment.
- you work from home in Sweden, during business travel or other occasional work.
- when you work in another country, the nature of the work must be business travel or other work of occasional nature.
Other parts of the agreement include tax deductions for expenses for transport across the Oresund Bridge and tax deductions for pension contributions.
Working on board a train running between Denmark and Sweden
If you live in Sweden and work on board a train that runs between Denmark and Sweden, you are liable to pay tax in Sweden. If your employer is Danish, you are also liable to pay tax in Denmark on the same income.
You must always include your Danish income in your tax return in Denmark. If you are paying tax in both countries, Sweden must grant you tax relief on the tax you have paid in Denmark.
If you live in another Nordic country and receive board remuneration from a company in Denmark, your board remuneration will be liable to tax in Denmark. This applies regardless of where the work is actually carried out. The income may also be taxable in your country of residence.
You must always state your income from abroad on your country of residence tax return. If you pay tax in both countries, your country of residence must grant you tax relief on the tax you have paid in Denmark.
National Insurance scheme (social security) membership
There are specific rules to determine which country´s National Insurance scheme (social security scheme) you will be a member of. Contact the social security authorities in the country of residence or Danish Pension’s Agency at borger.dk for more information.