Declaring tax when working in Denmark
Submitting a Danish declaration online
If you pay tax in Denmark, you must also declare tax there. In the beginning of March, you will find your tax assessment notice (årsopgørelse) online in TastSelv on Skattestyrelsen's website. Here you will also find information about what fields you need to fill in. You can find further information on how to fill in your Danish tax declaration at Øresunddirekt when the declaration time approaches.
E-declaring with TastSelv
You fill in your declaration via Skattestyrelsen's electronic service TastSelv. You use your MitID to log in and from there you will have access to your årsopgørelse, as well as your other Danish tax documents. You can also use your Danish CPR number and a TastSelv code to log on. If you forget your code, you can request a new code from Skattestyrelsen's website. Click on Log on to request the code.
When you use TastSelv, you can see the result of your tax declaration on the screen. You can find information on the different tax models in our article about deductions for the different taxation modes.
Declaring Danish income in Swedish tax declaration
If you live in Sweden you must also submit a Swedish tax declaration, even if all of your earnings are in Denmark. The easiest way to do this is to use your Bank-ID to log onto the Swedish tax return Inkomstdeklaration 1 on the Skatteverket website. The service opens on March 14th. If you cannot access it electronically, you can order a paper form on the Skatteverket website.
When declaring foreign income in Sweden, you can use the exchange rate for the day you received the income, or if that is inconvenient, you can use the average exchange rate of the Swedish National Bank (2022: 1 DKK =1,42903 SEK)
In most cases, salary for work performed in Denmark will only be taxed in Denmark. Exceptions apply for persons for example for persons working as performing artists, and as cabin crew.
Since you are a resident I Sweden, you always have to inform Skatteverket of all your foreign income in your tax return.
- In the Inkomstdeklaration 1, you go to section 17, Other information. Tick the box that you have foreign income.
- Under the section Övrigt (Other), write a comment on the type of income ( for example salary for work performed in Denmark + name of employer), amount in DKK and converted to SEK, and amount of payed tax in Denmark. Save and submit.
If you have been working from your home in Sweden, this might mean that your salary for the working days in Sweden shall be taxed in Sweden, not Denmark.
If you work for a private company, the Oresund treaty of taxation is applicable. This means that your whole salary will be taxed in your normal working country Denmark, if you work there 50 percent of the working days during every 3-month period, and the rest of the time from your home in Sweden or on temporary business trips. If you do not fulfill this 50 percent requirement, the taxation of your salary will be divided, so that salary for work in Denmark will be taxed in Denmark, and salary for work in Sweden and other countries will be taxed in Sweden.
If you need guidance in how to declare in this situation, please contact the Øresunddirekt Information Centre.
Please note that if you are a public employee and sometimes work from your home in Sweden, the Oresund treaty does not apply.
Social benefits like maternity or sickness benefits from Udbetalning Danmark, and unemployment benefit from a-kassa which you receive while living in Sweden will be taxed in Sweden as well as in Denmark, but you will not be double-taxed. Report these incomes under the section 1.5 of the Income tax return, and write a comment under section 17 Other Information.
If you have been taxed for this income in Denmark, you are entitled to a tax credit (avräkning) in the Swedish taxation. Tick the box “I request tax credit” –also under section 17.
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Danish income tax - a short introduction
You pay tax in Denmark if you work there, regardless of whether you live in Denmark or Sweden. Taxation of your salary is done in the country where you actually perform your work, and not where the employer is situated, whereas other income will be taxed in the country you live in. Danish income tax consists of AM-bidrag, municipal tax, health system contribution (sundhedsbidrag), and state tax.