Public-sector cross-border commuters

When are you included in the new Oeresund Agreement?

From 2025, the new Oeresund Agreement applies if at least half of your working hours are in the country where you work – calculated over any 12-month period.

If, for part of the year, you don’t meet this requirement (for example, because you work elsewhere), your salary will be taxed in your country of residence. In that case, you need to state in your tax assessment notice how your salary should be split between the country of work and the country of residence.

Tip: Remember to check your working hours so you stay covered by the agreement.

Calculate your tax and submit the information in E-tax

When you report your salary for the past calendar year, we need to know how to split your tax between your country of work and your country of residence.

So, you find out how many days you were physically in your country of work and how many days you were physically in your worked from home in Denmark. Next, you report both amounts separately in your tax assessment notice in E-tax.

This is what you do

Report salary for working days in your country of work:

• Log on to E-tax (TastSelv)
• Select Change tax assessment notice/tax return - Non-Danish earned income 
• Select My work was carried out for a public sector non-Danish employer
• Select country: Sweden/Germany
• Answer the question: Do you get paid by your public sector employer in Sweden/Germany for work carried out in Denmark? As you are about to report your income for working days carried out in your country of work, you should reply No.
• Answer the rest of the questions
• Save

Report salary for working days in Denmark:

• Log on to E-tax (TastSelv)
• Select Change tax assessment notice/tax return - Non-Danish earned income
• Select Add earned income
• Select My work was carried out for a public sector non-Danish employer
• Select country: Sweden/Germany
• Answer the question: Do you get paid by your public sector employer in Sweden/Germany for work carried out in Denmark? As you are about to report your income for working days carried out in Denmark, you should reply Yes
• Answer the rest of the questions
• Save

When you have reported both incomes, you select Transfer amount and then Accept.

Check your tax assessment notice (årsopgørelse)

The salary reported by your employer is stated in box 11 (the part of the salary to be taxed in Denmark) and in box 16 (the part of your salary not to be taxed by Denmark). You find your tax assessment notice by logging on to our self-service system E-tax at skat.dk: E-tax (TastSelv).

If you want to change the amounts in your tax assessment notice, you have to contact us. You can't change those amounts yourself. You can contact us by sending an email in E-tax:

How to contact us

1. Log on to E-tax
2. Select Change tax assessment notice/tax return
3. Find Box 11 (part of your salary to be taxed in Denmark) and box 16 (part of your salary not to be taxed in Denmark)
4. Select See where the amount comes from next to box 11/16
5. Select Send email
6. State 'Public sector employer, distribution' and state that you want to delete the amount not to be taxed in Denmark if you agree with the distribution. If you disagree, you need to state your reasons. 
7. Click Send

Did you work from home last year?

If you worked from home several days last year, you need to contact the tax authorities in your country of residence to find out how those days should be taxed in your country of residence.

What does dual residence for tax purposes mean?

An example of dual residency: You are employed by a business in Denmark and move to Germany but you keep working for the Danish business. This means that you have to pay tax (full tax liability) to both Denmark and Germany, even if you no longer have a home in Denmark.

What do you need to do?

If you have dual residence (you are subject to full tax liability in 2 countries at the same time) you have to call us on (+45) 72 22 28 92 so we can helt you pay the correct tax.