Tax for performing artists and athletes
If you live in Sweden and work as a performing artist or athlete in Denmark, special tax rules may apply. Here you can learn how your tax liability is affected by where you work and how you receive your income.
Tax rules for performing artists and athletes
As a performing artist or athlete, you may have to pay tax both in the country where you work and in the country where you live.
This does not mean that you will be taxed twice on the same income. Instead, you can claim tax relief in your country of residence for the tax you have already paid in the other country. If the tax rate in your country of residence is higher, you will generally pay the difference there.
If you commute to work in another country, you will usually have limited tax liability in your country of employment. This means that only your employment income is taxed there, while your other income is taxed in your country of residence.
If you live in Sweden and work in Denmark, the factors below may affect how you are taxed.
If you are a freelance performing artist or athlete working in Denmark, you may receive payment in the form of a fee, honorar. This is treated as B-income and is not taxed in Denmark if you live in Sweden. However, you must declare the income in your Swedish tax return.
If you are employed as a performing artist by a private-sector employer in Denmark, your employer deducts preliminary tax from your salary. You must declare the income in your Danish annual tax assessment notice, årsopgørelse, and in your Swedish tax return.
You can claim tax relief in Sweden for the tax you have already paid in Denmark. If the Swedish tax is higher, you pay the difference in Sweden.
How to report your Danish income in your Swedish tax return
- Under “Other information” in your Swedish tax return, state that you have received employment income from Denmark. Convert your gross income into SEK and enter the amount.
- Under “I request tax relief for foreign tax”, enter the Danish tax you have paid, converted into SEK.
- Under “Other”, provide additional information about the type of income and the name of the payer.
If you do work other than performing as an artist
If you are employed in Denmark but do work other than performing as an artist, for example teaching or working as a choreographer or director, your income is taxed only in Denmark. The income is exempt from tax in Sweden, but you must report it under “Other information” in your Swedish tax return.
If you live in Sweden and are employed by a public-sector employer in Denmark, you will generally only pay tax in Denmark.
If you carry out part of your work in Sweden, you must pay tax on that part of your income in Sweden.
However, even if your employer is considered part of the public sector in Denmark, income from work as a performing artist may also be taxed in Sweden. This applies if the organisation is wholly or partly financed through ticket sales.
If you are unsure how your income from artistic activities should be taxed, feel free to contact Øresunddirekt for guidance.
If you are a sole trader, live in Sweden and are covered by Swedish social insurance, and you invoice or receive fees for work carried out in Denmark, you must continue to report your business income and pay income tax and social security contributions, egenavgifter, in Sweden.
You do this by submitting a preliminary income tax return to the Swedish Tax Agency, Skatteverket.
Based on the information you provide, Skatteverket calculates the preliminary tax you need to pay each month. When you submit your annual tax return, you must report your business income using the NE appendix, NE-bilaga.
The preliminary tax you have paid is then offset against the tax due on your reported profit. If you have paid too little tax, you must pay the difference. If you have paid too much, you will receive a refund.
Read about income tax returns for sole traders at skatteverket.se
Your income may be taxed in Sweden, Denmark or both countries.
However, you can only be covered by one country's social insurance system at a time. If you are covered by Swedish social insurance while working in Denmark, your Danish employer must pay Swedish employer contributions. Your income will then count towards your pensionable income in Sweden.
Alternatively, you and your Danish employer can agree that you will handle the Swedish social security contributions on your employer's behalf. This is known as a social security agreement.
Read about social security agreements at skatteverket.se
See our page about working as a performing artist or athlete across Öresund
Questions about your situation?
The rules for performing artists and athletes working across Öresund can be complex and depend on your individual circumstances. If you need guidance, you are welcome to contact the experts at Øresunddirekt’s Information Centre.
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New brochure - Work as a cultural worker in Denmark
In our new brochure, we have collected information relevant to cultural workers who often travel to several countries for different short assignments. If you travel often on assignments between Sweden and Denmark, it is not always clear in what country you are supposed to pay taxes, have social insurance or a-kassa, or where you earn your pension.
Opera singer Klara Ek has the entire Öresund region as her workplace
Klara Ek is a freelance opera singer, living in Copenhagen and with experience of working both in Sweden and Denmark.
