½Û×ÓÊÓƵ

Normal rules

Cross-border commuters who live in another country, have no home in Denmark, but commute to Denmark for work will generally be not resident in Denmark and subject to limited liability to tax.

Such employees are taxed in Denmark on their Danish earnings. They are entitled to deduct only those expenses which are related to the Danish salary such as deductions for:

1. Ìý

   •ÌýÌýÌýÌý home to work travel, see 3.2

2. Ìý

   •ÌýÌýÌýÌý travelling expenses see 7.1

3. Ìý

   •ÌýÌýÌýÌý trade union fees

4. Ìý

   •ÌýÌýÌýÌý unemployment fund contributions

Such individuals need to follow normal Danish registration rules to obtain a tax card (see 5.2.2).

Sweden

Under the Denmark-Sweden Öresund agreement, private sector employees resident in Sweden who commute to Denmark are taxed in full on their earnings in Denmark where the work done in Denmark is at least half of the working hours in any three month period. The agreement allows for up to 50% of the working time to be spent working at home or in a third country.

The new Öresund Agreement

A