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Do you live in Sweden and work on the Danish or the Norwegian continental shelf?

This applies to you who are living in Sweden who receive pay from an employer who has operations on the Danish or the Norwegian continental shelf. The information only applies to tax on income earned on the Danish or the Norwegian continental shelf.

Taxation in Denmark or Norway

Your pay is liable to tax in Denmark or Norway when you have worked on the Danish or the Norwegian 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 or the Norwegian 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.

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 Sweden

You will be taxed in Sweden if you work less than 30 days during the course of a twelve month period, in other cases you will be taxed only in Denmark if you work on the Danish shelf or only in Norway if you work on the Norwegian shelf. The same applies if you work on board a vessel that  performs tasks related to surveying, exploration or exploitation of petroleum deposits on the Danish or the Norwegian continental shelf

This does not apply when you work on board a Nordic ship that is used to transport personnel or supplies, or on board tugboats, supply vessels and other auxiliary vessels you will be taxed in Sweden  for that income. When you are taxed in Sweden you have the right to make sea income deduction and receive a tax reduction for seamen if you have an employment on board a EEA flagged  ship, e.g. a Norwegian supply vessel. If you are taxed in the country of employment you can receive a tax deduction in Sweden by claiming a tax credit for the tax you have paid in the other country.

National Insurance

There are special rules about where you are to be insured. For more information you should contact Försäkringskassan in Sweden or the social security authorities in the country you are employed..

 

 

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