Do you live in Sweden and work in another Nordic country for a private sector employer?
This applies to you who lives in Sweden and works for a private employer in another Nordic country. This information only applies to taxation of your income from employment.
The information does not apply to those who have a public sector employer, who work on board a ship or as an air crew member, who work on the Danish or Norwegian continental shelf, or who have income as an artiste or sportsperson.
Your employer is from the country of work
You must pay tax on your salary in the country of work. There are certain exceptions; see below under the section "Special rules".
When you shall pay taxes in the country of work you do not pay any taxes in Sweden on the same income and it does not affect the taxation of your other incomes.
Your employer is from a country other than the country of work
You must pay tax on your salary in the country of work when one of the following conditions is met:
• you stay in the country of work for more than 183 days during a twelve-month period,
• your employer has a permanent establishment in the country of work, or
• you are hired out to an enterprise in the country of work.
If none of these conditions is met, your salary will only be liable to tax in Sweden. There are certain exceptions; see below under "Special rules".
If you live in Sweden in a municipality which has a border with Norway or Finland and work in any of these countries in a municipality that borders Sweden, you will be covered by the cross-border commuter rule. The cross-border commuter rule means that you only have to pay tax on your salary in the country in which you are resident. It is a condition that you normally visit your permanent home in the country in which you are resident at least two days a week with one overnight stay.
Before 1997, there were special rules for cross-border commuter between Denmark and Sweden. In Sweden, these rules are still effective if you held status as a cross-border commuter in 1997 and still meet the requirements.
The new Svinesund bridge/The Öresund
Link If you live in Sweden and work on the maintenance and operation of the new Svinesund bridge, you will only have to pay tax on your salary in Sweden, even if you actually work in Norway.
If you are living in Sweden and work on the maintenance and operation of the Öresund Link, you are liable to pay tax in Sweden of that income, even if you actually work in Denmark.
Swedish-Danish agreement on certain tax matters
If you are living in Sweden and work mainly in Denmark, there is a tax agreement between Sweden and Denmark which regulates certain tax matters.
Taxation in Denmark of work performed in Sweden or another country
You are only liable to pay tax in Denmark on work performed in Sweden or other countries if all of the following conditions are met:
• You spend at least half of your working time within each three-month period in Denmark, working for a Danish employer or an employer whose permanent establishment is in Denmark, and your work in Denmark is performed at the permanent establishment.
• You work in Sweden from your home, 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 matters included in the agreement are deductions for expenses for crossing the Oresund Bridge and deductions for contributions towards pension savings.
Working on board a train running between Sweden and Denmark
If you live in Sweden and work on board a train that only runs between Sweden and Denmark, 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 Sweden.
If you are paying tax in both countries, it is Sweden that must grant you a tax relief on the tax you have paid in Denmark The maximum amount allowed for relief corresponds to the Swedish taxes paid on the income.
You must pay tax in Sweden if you receive a directors´ fee for your capacity as a member of the board of directors in a company in another Nordic country. The income may also be taxed in the country in which the company is resident. This applies regardless of where the work is actually carried out.
If you have paid tax in both countries, you can claim a set off from your Swedish tax for the tax that you have paid in the other country (credit for foreign tax).The double taxation will be eliminated by decreasing the Swedish tax on the directors´ fee with the tax paid in the other country. The amount can´t be higher than the Swedish tax on the income in question.
There are specific rules to determine which country's National Insurance scheme (social security scheme) you will be a member of. Försäkringskassan i Sverige or the social security authorities in the country in which you work for more information.