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Private-sector Oresund commuters

Read about the Oeresund Agreement that is relevant for you if you commute between Denmark and Sweden daily to get to and from work.

The Oeresund Agreement

The Oeresund Agreement is a tax agreement between Denmark and Sweden stating that as a commuter you will be taxed on your salary where your employer is resident for tax purposes (the country of work).To be included in the agreement, you have to be present physically in the country of work for at least half of your total working hours in any 3-month period. 

New Oeresund Agreement from 2025

On 1 January 2025, the Oeresund Agreement was changed and a new rule stating that you have to physically present in your country of work for more than half of your total working hours in any 12-month period. The new rules will be relevant for you in 2026 when you need to calculate your tax for 2025. Until then, the old rules apply.

Use the guide below

Use the tool we provide on this page to get an overview of your working days in your country of work and country of residence. In this way, you can see where your salary should be taxed.