Guide for cabin crew working in Denmark and living in Sweden
If you work as cabin crew in Denmark but live in Sweden, you typically pay income tax in Sweden. The same rules may apply to other employees, for example if you work with the operation of the Öresund Bridge. This guide takes you through what you need to arrange when you start working in Denmark.
Order a certificate of tax residence from the Swedish Tax Agency
You need a certificate of tax residence, hemvistintyg, from the Swedish Tax Agency, Skatteverket, to show that you are a tax resident in Sweden. This allows your salary to be exempt from Danish tax.
You can apply through Skatteverket’s e-service or by using form SKV 2734. If you apply digitally, you normally receive the certificate in your digital mailbox within 24 hours.
Apply for a CPR number with the Danish Tax Agency
Everyone working in Denmark needs a Danish personal identification number, a CPR number. You need a CPR number to open a Danish bank account and receive your salary.
If you are employed by a Danish airline
If you work for a Danish airline, you must apply for a CPR number through the Danish Tax Agency, Skattestyrelsen. You need to register for tax even though you pay income tax in Sweden.
Use form 04.063 to apply for tax registration and a CPR number.
To apply, you need:
- a copy of your signed employment contract
- a copy of your valid passport or national ID card, front and back
- a family certificate from Skatteverket if you are married
- a copy of your Danish work permit if you are not an EU/EEA or Nordic citizen.
A driving licence is not accepted as proof of identity.
Complete the application as follows:
- Apply for tax card: Enter the date of your first working day.
- Employer: Enter your employer’s CVR number, the Danish 8-digit company registration number, without spaces. The name and address are filled in automatically. If possible, provide a contact person at your employer.
- Employment: Enter your type of employment and average monthly salary, and upload your employment contract.
- CPR number: Enter your name and, if applicable, your Swedish personal identity number, TIN. You can also provide your phone number and email address.
- Citizenship: State your citizenship. If you need a work permit, attach it here.
- Address in your home country: Enter your address in Sweden and how often you travel home. Skattestyrelsen uses this information to assess your tax liability.
- Deductions: You can indicate whether you want to claim travel deductions. Since you will not pay tax in Denmark, select No.
You will receive a letter with your CPR number. Your employer will also receive a copy.
Apply for a tax card and CPR number at skat.dk
If you are employed by a foreign airline
If you work for a foreign airline, your employer must ensure that you have a CPR number. Your employer applies for the number through the Danish statutory pension administrator, ATP, as it is needed to report Danish pension contributions.
Your employer must send the request to ATP and attach a copy of your passport or national ID card with photo, as well as documentation of your address.
Apply for exemption from Danish tax
Once you have received your CPR number, you must apply for exemption from Danish tax because you work as cabin crew and live in Sweden. Use form 01.016 to apply.
Attach your hemvistintyg from Skatteverket to the application. Make sure you state in the form or under “Bemærkninger” that you are applying for exemption under the rules for flying personnel living in Sweden.
Get MitID
You need the Danish digital ID, MitID, to log in to Danish online banking and public authorities’ digital services.
Open a Danish bank account
You need a Danish bank account to receive your salary. The account must be registered as a NemKonto, the account used for payments from Danish public authorities.
Open the account as soon as possible after receiving your CPR number, as it may take some time for your employer to register your account for salary payments.
Your bank may ask about your tax residence, which is normally the country where you live. If you live in Sweden and are asked for your Tax Identification Number, TIN, provide your Swedish personal identity number.
Apply for a Special health insurance card
When you start working in Denmark, you are entitled to use the Danish healthcare system. To see a doctor in Denmark, you need a Special health insurance card, særligt sundhedskort.
The card gives you access to Danish healthcare on the same terms as people living in Denmark, even though you live in Sweden.
Apply for a Special health insurance card at lifeindenmark.dk
Contact the Swedish Social Insurance Agency
Inform the Swedish Social Insurance Agency, Försäkringskassan, when you start working in Denmark. The easiest way is through My pages, Mina sidor. Processing times can be long, so contact Försäkringskassan as soon as you receive your job offer.
If you only work in Denmark, you will normally be covered by the Danish social insurance system. This determines which social security benefits you are entitled to.
If you work in both Sweden and Denmark, Försäkringskassan will determine which country’s social insurance system covers you based on how much you work in each country. You can only be covered by one country’s social insurance system at a time.
If you cannot log in to Mina sidor, you can use form 5459, “Information when moving to or working in another country”, instead.
Join or switch to a Danish unemployment insurance fund
If you live in Sweden and work in Denmark and want unemployment insurance, you must normally be insured in the country where you work. This means joining a Danish unemployment insurance fund, a-kasse. This applies whether you work full-time or part-time.
Join a Danish a-kasse from your first working day in Denmark. If you are already a member of a Swedish a-kassa, transfer your previous insurance periods to the Danish a-kasse. Make sure there is no gap between your memberships.
Pay income tax in Sweden
If you work as cabin crew in Denmark and live in Sweden, you pay income tax in Sweden by making payments to your tax account at Skatteverket.
Submit a preliminary income tax return
Skatteverket needs a preliminary income tax return, Preliminär inkomstdeklaration 1, to calculate how much tax you should pay each month. Submit it using the Preliminary income tax return e-service, Preliminär inkomstdeklaration, at skatteverket.se.
Submit a preliminary income tax return at Skatteverket.se
How to complete the preliminary income tax return
When you log in to the e-service, select the current year as the tax year and continue to “Registrera uppgifter”.
Under “Anställning”, enter any income from employment or unemployment benefits that you received in Sweden before you started working as cabin crew in Denmark. Also enter the Swedish tax already deducted from this income.
Under “Avdrag – tjänst”, you can claim deductions for:
- travel between your home and workplace
- increased living expenses related to business trips.
If you do not know the exact amount of your deductions, make a reasonable estimate.
Under “Utland”, enter an estimate of your income from Denmark, including your gross salary, taxable and tax-free daily allowances and other reimbursements. Convert all amounts to SEK.
As you are covered by the Danish social security system, enter the income in the field “Inkomst där skatt ska betalas i Sverige, socialavgifter betalas i utlandet”. You can also deduct your ATP contributions here.
Estimate your annual income
You will not know your exact income for the rest of the year, as your salary, routes and daily allowances may vary. The SEK exchange rate may also change.
Make a reasonable estimate based on the information you have.
Under “Övriga upplysningar”, state that you work as cabin personnel in Denmark.
How to pay your tax
Once you have submitted your preliminary income tax return, Skatteverket will decide how much tax you must pay each month. The amount is automatically debited from your tax account on the 12th of each month after you have received your salary.
Find out how to pay tax through your tax account at skatteverket.se
Update your preliminary income tax return if anything changes
If your income or deductions change during the year, submit a new preliminary income tax return. This is particularly important if you stop working as cabin crew.
Review your pension arrangements
If you work in Denmark and are covered by the Danish social security system, you earn pension rights in Denmark. The Swedish and Danish pension systems differ significantly, so it is important to understand how your pension is built up.
When you start working in Denmark, you earn Danish state pension, folkepension, and may also have an occupational pension through your employer. Check which pension arrangements apply at your workplace.
Not all Danish employers offer an occupational pension. If yours does not, you may want to consider private pension savings.
File your Swedish and Danish tax returns
File your Swedish tax return
The following year, you must file a Swedish tax return. The deadline is 2 May, or the next weekday if 2 May falls on a weekend.
Find information about Swedish tax rules and how to file your tax return at Skatteverket. You can also use our guide to the Swedish income tax return if you work in Denmark and live in Sweden.
File your Swedish tax return at skatteverket.se
See our Guide to the Swedish income tax return
Check your Danish tax assessment notice
You must also check your Danish tax assessment notice, årsopgørelse, even though you do not pay income tax in Denmark. You must do this by 1 July in the year following the income year.
Log in to skat.dk and select Årsopgørelse. In section 16, change your income to DKK 0. If you do not do this, you may be charged a surcharge of DKK 5,000.
