Private-sector Oeresund commuters

If you need to be taxed in both Sweden and Denmark for income year 2024, you need to send us documentation. You can submit your tax return in E-tax from March 2025.

Please see how you do that below:

How to report the salary to be taxed in Sweden:

• Log on to E-tax 
• Select Change tax assessment notice/tax return
• Under Non-Danish income you state the part of your salary to be taxed in Sweden
• Select My work was performed for a private non-Danish employer
• Select country (Sweden)
• Answer the questions

How to report the salary to be taxed in Sweden:

• Under Other non-Danish income you enter the part of your salary to be taxed in Denmark'
• Select country (Sweden)
• Under Other non-Danish income you enter the amount in box 1015 - Salary from non-Danish employer for work performed in Denmark. If you have paid tax in Sweden to be transferred to Denmark, you need to mark this in box 1015A.

When you have entered the salary, you need to attach documentation or calculations for the part of the salary, that you find taxable in Denmark and Sweden respectively.

This is what you do:

• Select Contact - Write to us - Send/report information to us (forms/appendix) - Other forms/appendices
• Attach your documentation, it could be a completed version of our guide on this page with your calculation.
• Write Oeresund agreement in your mesasge and then the relevant information about the distribution.
• If you have paid tax in Sweden to be transferred to the Danish Tax Agency, you have to include the following information in your message:
  • Period of work
  • your Swedish personal ID number
  • Name, address and CVR/SE or organisation number of your employer

Do you still need a box in your tax assessment notice?

If it's the first time you enter non-Danish income, you may not have access to all the boxes you need in your tax assessment notice.

Please call us on the number shown on this page, or write to us by selecting Contact us if you need access to a box (Non-Danish tax matters) in E-tax.

If you have worked from home, please contact the tax authorities in your home country to find out how such days will be taxed in your home country.

How to read your tax assessment notice

The salary reported by your employer is stated in boxes 11 and 16 in your tax assessment notice. You can see the notice by loggin on to our self-service system, E-tax:

• Box 11 is the part of your salary to be taxed in Denmark
• Box 16 is the part of your salary that will not be taxed in Denmark.

You can't change the amounts in boxes 11 and 16 yoursef. If you need a change, you have to send us an email - and you can do so in our self-service system.

How to contact us

• Select See where the amount comes from next to boxes 11 and 16
• Select Send email
• Type ' Private employer, distribution' in your message and write that you want us to delete the amount not to be taxed in Denmark if you disagree with the distribution. If you disagree, you have to state your reasons.
• Click Send.

If you are a public-sector Øresund commuter, you can find guidance on the following page Public-sector cross-border worker

If, during lockdown, your employer has received compensation for pay, you should tick those days as working days in your country of work in the help tool calendar.

If you live in Sweden and your income for 2022 is to be distributed for taxation between Denmark and Sweden, you check whether the rules for cross-border workers still apply in your case. They apply when you earn at least 75% of your total income in Denmark. If you no longer live up to the rules, you cannot deduct private interest expenses for financing your property in Sweden, for instance.

Read more about the rules for cross-border workers

If you are entitled to a tax refund in Denmark, please note that you may have to wait a while for the money. This is because Denmark and Sweden have to settle the money between them first.

If you live in Sweden and work in Denmark, it is your responsibility to inform the Swedish Tax Agency if part of your income is to be taxed in Sweden due to more work-from-home days in 2022.
This means that you have to send information about the distribution of your income to both the Danish Tax Agency and the Swedish Tax Agency.

As the rules of the Oresund agreement are based on a rolling 3-month period, you need to look at the entire period from October 2021 up to and including March 2023. You need to fill in the help tool for all of the 18 months to determine which periods, if any, you are not covered by the Øresund agreement.

If you have not been employed all of income year 2022, but only part of the year because you started your job during 2022, you fill in the help tool for the period from when you started until you finished working. Or up to and including March 2023 if you are still employed.