Do you live in Denmark and work on board a ship that is registered in another Nordic country and operated in international traffic?
This applies to you who live in Denmark and work on board a ship that is registered in one of the other Nordic countries and operated in international traffic. The information concerns only the taxation of the earned income from this occupation.
International traffic means transport by ship except if the ship sails only between ports in one Nordic country.
Taxation in one of the other Nordic countries
Your income may be taxed in the Nordic country in which the ship is registered.
If you are working on board a ship chartered on a so-called bare-boat basis by a shipping company in another Nordic country, your income may be taxed in the country in which the shipping company is registered.
Taxation in Denmark
Income earned on a foreign ship is also taxable in Denmark and must be stated on your Danish tax return.
To avoid double taxation, you must ask for the tax payable in Denmark to be reduced by the tax paid in one of the other Nordic countries (credit allowance). The allowance is limited to the Danish tax payable on your foreign income.
Further information about the taxation of income earned on board ships performing services on the Norwegian continental shelf can be found under the heading 'Are you resident in Denmark and working on the Norwegian continental shelf?'
Special rules determine the country in which you are covered by social security. For further information, you should contact borger.dk or similar authorities in the country in which the ship is registered.