Covid-19: Information for commuters
Information for cross-border commuters
Covid-19 restrictions at the borders
There are several travel restrictions currently in force at the Danish border. You will find an updated list of these restrictions in our article on the Danish border.
There are several travel restrictions currently in force at the Swedish border. You will find an updated list of these restrictions in our article on the Swedish border.
Tax, social insurance and working from home
In response to the covid-19 crisis, both Swedish and Danish national governments have introduced restrictions to limit the spread of the disease. As a result, many cross-border commuters have been working from home, either fully or partially during 2020.
When you work from home during longer periods of time, you might need to pay taxes in your country of residence, as well as your country of work.
If you are required to pay taxes, and therefore declare your income in both Sweden and Denmark, your taxes in one country will be deducted from your taxes in the other country. There is never any question of double taxation.
If the covid-19 crisis meant that your income changed - for example, if you have been working les hours, or if your taxable income is not split over two countries - then it is important to remember to update your preliminary tax return.
If your estimated income is too high, it will result in you paying too much in preliminary taxes. The difference between real and estimated taxes will not be returned to you until after you have completed your final tax declaration in June.
Försäkringskassan and Udbetaling Danmark have agreed on an exemption from certain social insurance rules - such as in which country cross-border commuters should be insured and in what country the employer pays employer contributions. This means that cross border commuters should not be affected by the restrictions imposed by coronavirus/covid-19.
Unemployed or furloughed because of covid-19
According to EU regulation, you should apply for unemployment benefit in the country where you live. If you lose your job, you should therefore apply for unemployment benefit in Sweden, even if you until recently worked in Denmark.
You should register with Arbetsförmedlingen in Sweden on your first day as unemployed. To receive income-based unemployment benefits, you need to become a member of a Swedish a-kassa.
In some cases, you might not lose your job but you might be put on reduced hours. In that case, you should contact the Danish Jobcenter to receive Danish a-kasse to make up for your lost hours.
In our guide "Stop working in Denmark", you will find more information on what to consider when you lose your job in Denmark. This guide provides useful information both if you are let go from your job, or if you choose to leave yourself.
If you are not entitled to unemployment benefits based on your income from Denmark – for example Danish a-kasse or Danish parental benefits, then you should belong to a Swedish social insurance as a job seeker.
If you are entitled to Danish a-kasse or Danish parental benefits, then you will continue to socially insured in Denmark until the payment of that specific benefit stops.
If you start working in Sweden during your leave of absence, regardless if you are compensated or not, then you should be socially registered in Sweden.
The main rule is that you cannot receive compensation from a Swedish a-kassa when you are on a leave of absence from a job in Denmark. There are few, very specific, exceptions.
A leave of absence does not count a “time worked”, or “skippable” time in Sweden. This could mean that if you lose your job during/after your leave of absence, you might not be entitled to compensation from a Swedish a-kassa.
Similarly to the Swedish rules, leave of absence is not generally grounds for dagpenning. However, in certain cases, the Danish employer and the trade union could negotiate the opportunity for you, provided that you are a member of a Danish a-kassa. This could, for example, be cases when the employee is forced to go on a leave of absence of be fired. It is important to check with your trade union and your a-kasse in Denmark what applies to you as a cross-border worker before you accept a leave of absence.
Leave of absence – taxation and Danish a-kasse
Danish a-kassa is usually taxed in Denmark, but you could also be taxed in your country of residence. This does not mean that you will be subject to double taxation since you can request a deduction of your Danish tax in the Swedish income declaration.
This means that you should declare a-kassa/dagpenning in two countries, in the Swedish tax declaration and the Danish årsopgørelse, the year after you receive the benefit.
The Swedish government has adapted the rules governing unemployment insurance during the pandemic so that more people qualify for unemployment benefits. Read more about the adapted rules below.
The Danish government is offering a financial aid package to companies having to temporarily furlough their employees due the coronavirus/covid-19 crisis.
If your Danish employer makes use of the Danish states’ salary compensation program, and you have received a written confirmation that you will continue to be employed, then you will receive full pay in the meantime. You must be at your employer’s disposal and be able to return to work when the employer finds it appropriate. Your contribution is that you give up 5 vacation days. Your employer will receive a large portion of the cost from the Danish state.
Taxation of furlough compensation
In Denmark, furlough compensation is considered the same as wages for work. That means that the compensation should be taxed in Denmark.
Taxation of furlough compensation for individuals employed in the airline sector
So called “flygande personal”, who are employed in the airline business will be taxed in Sweden. Since the furlough compensation is considered wages in Sweden, these will also be taxed as wages.
If you are laid off without pay, but still retain your employment, contact your Danish a-kassa immediately to apply for a daily allowance (dagpenge). Ask to speak to someone who knows about EU regulations.
If you are not a member in a Danish a-kassa when you work in Denmark, then you cannot receive a daily allowance (dagpenge) from Denmark while you are furloughed.
Vaccination and covid-19 testing in the Øresund region
If you live in Sweden, you will receive an offer of vaccination from the region where you live. You will receive the offer even if you work in Denmark, if you are socially insured in Denmark or if you are a citizen of another country. In some case, if you for example work in the health sector in Denmark, you might receive an offer of vaccination from your employer.
Vaccination in Sweden:
You can find answers to the most frequently asked questions regarding vaccination at 1177 Vårdguiden. Here you will find answers to questions such as: When can I get vaccinated? Can I book an appointment, and if so, how?
Vaccination in Denmark:
If you are registered as living in Denmark, you have the right to get an covid-19 vaccination in Denmark.
This also accounts for individuals, that are socially insured in Denmark, but live in Sweden. You will then still have the right to be vaccinated in Denmark using your "special insurance card" ("særligt sundhedskort"), where your CPR-number is stated. If you have NemID, you will automatically get an invitation when it's your age groups turn to be vaccinated. In that case, you will get an invitation to book a time slot at vacciner.dk.
If you dont have NemID, you wont get an automatical invitation. In that case, you will have to contact your local region in Denmark, when its your age groups turn to be vaccinated.
Contakt Region Hovedstaden: (+45) 38 66 00 00
Contakt Region Sjælland: (+45) 70 20 42 33
To be able to travel across the border to Denmark, you need to take a covid-19 test. As a cross-border commuter, you are eligible to take a test and receive a travel certificate for free through Region Skåne.
These tests can, for example, be done at Vaccina at Quality Hotel View in Hyllie (booking required) or Min Doktor at several locations (drop-in).
More information about tests in your region can be found on 1177.se
Get tested by Vaccina
Get tested by Min Doktor
- Bring your yellow health card with your CPR number (Sundhedskort) and your employment contract. The contract needs to show that you are currently employed in Denmark. If you are a student, bring your student card or other for of proof of studies. If you are a sole trader, bring a certificate from Det centrale Virksomhedsregister with your business CVR number clearly stated.
- Visit one of the Min Doktor locations below. You do not need to book an appointment.
Min Doktor, Hyllie, Malmö
Min Doktor, ICA Maxi Toftanäs, Malmö
Min Doktor, ICA Maxi Berga, Helsingborg
Min Doktor, ICA Maxi Råå, Helsingborg
- You will receive your test result at the test center within 15 minutes. You will receive a paper travel certificate.
Test a travel certificate
The Danish police accepts both PCR-tests and antigen-tests, but not anti-body tests. Several pieces of information have to be included on the test certificate such as your name, the time of testing and who issued the certificate. Tests can be presented either on paper, or digitally – for example on the phone. Test results who are not negative will not be accepted.
You are encouraged to use the template travel certificates on the politi.dk’s website.
Covid-19 tests by private companies
There are also private actors that offer covid-19 tests, but these are not free.
Please be aware that:
- Test that you take yourself at home are not accepted at the border.
- Anti-body tests are not accepted at the border.
- The Danish border police reserves the right to stop anyone who is showing clear signs of illness, such as a cough or fever, from entering Denmak.
- If you have received a positive covid-19 result, and at least 14 days have passed, you are exempt from the negative test requirement.
Most cross-border commuters in the Öresund region are currently required to present a negative covid-19 test to cross either of the borders. There are several possibilities to take a test in Denmark.
You can book a free covid-19 test in Denmark if you have a Danish CPR number.
There are also several private companies that provide so called quick tests (“kviktest” or antigen tests). You do not need to book an appointment in advance at these test centers. These tests are free for Danish citizens.
Other information from Danish public authorities
The Danish government has implemented several restrictions in order to limit the spread of covid-19.
The Danish government has introduced restrictions on the arrangements or participations of any activities in the public sphere, both indoors and outside.
Airports, train stations, public transport (trains, busses, airplanes, ferries) are not included in the restrictions.
Face masks are required to be worn in restaurants, cafés, bars, retail stores (including supermarkets and shopping malls), and to some extent at educational institutions.
Face masks must also be word in hospitals and doctor surgeries, as well as on all form of transport for both sitting and standing passengers.
Children under the age of 12 are exempt.
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Travel restrictions on travel to Denmark
To limit the spread of covid-19, the Danish government has introduced travel restrictions and stricter border controls by the Danish borders. This means that travelers who are not Danish citizens or living in Denmark needs to be able to present a negative covid-19 at the border.