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Public-sector cross-border commuters

If you are a public-sector worker and you cross the Danish-Swedish or the Danish-German border to go to work, you need to be aware if you have worked more from home than you usually do. Work-from-home days can affect whether you only pay tax in your country of work or if you also have to pay tax in your country of residence.

The first thing you should do is to calculate how many days you worked from home and how many days you worked in your country of work during 2022.

If you have not worked from home, this guidance is not relevant for you. In that case, you should do what you normally do in relation to your tax assessment notice and your tax return.

For further legal information in Danish see Our Danish-language legal guide .