If you worked more from home in 2021 due to the coronavirus, it could affect whether you have to pay tax in Denmark or in Sweden. In case of changes, you need to correct your tax assessment notice.

Under the Oresund agreement, private-sector employees must be taxed on their full income in the country they work in. Lockdown and many work-from-home days in 2021 may mean that you no longer meet the criteria of the Oresund agreement and, as a result, are not covered by the scheme in certain periods.

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More work-from-home days
Karin lives in Denmark and works in Sweden. In 2020, she worked more from home than she usually does due to corona.

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What does the Oresund agreement say?
Karin is uncertain whether she is covered by the Oresund agreement. She uses the help tool to calculate her working days, work-from-home days, days off and so on for the period from October 2019 to march 2021 - 18 months in total.

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Report any changes to us
Karin can see that she is not covered by the Oresund agreement for some of 2020. For those periods, she compares the number of working days with work-from-home days and her monthly income. She then reports the changes to her tax assessment notice to us.

Help tool calculates days and periods for you

Choose the tool that is relevant for your situation. Make sure you have an overview of your work-from-home days etc. ready and follow the guide in the tool. Please note that you need to look at a period from 3 months before 2021 until 3 months after - so 18 months in total. Once you have a result, you need to let us know about any changes to your tax assessment notice. See how on this page.

Please note that the help tool is only compatible with Excel 2016 or newer versions. If you open the help tool using an older version of Excel, you may be able to fill in the sheet, but you might not be able to see the result at the end.

Help tool for Oresund commuters living in Sweden

Help tool for Oresund commuters living in Denmark

Once the help tool tells you which periods you are not covered by the Oresund agreement, or when you find out in another way, you can calculate how much of your income should be taxed in Denmark as opposed to in Sweden.

For the affected periods, you compare the number of work-from-home days with the number of working days at your workplace and with your monthly income. This means that the days in the period when you are not covered by the Øresund agreement, and you worked from home, must be taxed in your country of residence, whereas the days when you worked at your usual place of work are taxed in your country of work.

If, for the income year 2021, you not only have to pay tax in Sweden, but also in Denmark, you should report the changes to us, or you can call us for guidance.

This is what you do

  1. If you are not already registered with a non-Danish profile - and you therefore need the relevant boxes added to your tax assessment notice - please call us so we can help you. Or you can write to us by logging on to E-tax and selecting ‘Ret årsopgørelsen/oplysningsskemaet’ (Correct tax assessment notice/tax return). Below, you can click on ‘Kontakt os, hvis du mangler en rubrik’ (Contact us if you need a box added). You then select ‘Udlandsforhold’ (Non-Danish tax matters).
  2. In the module ‘Udenlandsk lønindkomst’ (Non-Danish earned income) you report the part of your income that should be taxed in Sweden. Select ‘Mit arbejde er udført for privat, udenlandsk arbejdsgiver’ (My work was carried out for a private-sector non-Danish employer) and next select ‘Land’ (Country): Sverige (Sweden) and answer the following questions.
  3. In the module ‘Andre udenlandske indkomster’ (Other non-Danish earned income) you report the part of your income that should be taxed in Denmark. Select ‘Land’ (Country): Sverige (Sweden)
    On the page ‘Andre indkomster’ (Other income) you enter the amount in box 1015 - ‘Løn fra udenlandsk arbejdsgiver for arbejde udført i Danmark’ (Income earned from non-Danish employer for work carried out in Denmark). 
    If you paid tax in Sweden that should be transferred to Denmark, you need to tick box 1015A.
  4. Attach documentation or calculations for the part of your income you believe should be taxed in Denmark and Sweden, respectively. You do so by selecting ‘Kontakt’ (Contact) > Skriv til os (Write to us) > Indsend/indberet til os (fx blanket/bilag) (Submit form/appendix etc. to us) > Andre blanketter/bilag (Other forms/appendices). Attach a completed version of the help tool along with your calculation of the amount.  Write ‘Øresundsaftale’ first in your email and then write how your working hours should be distributed between Sweden and Denmark.

Your employer has declared your total income as it appears in your tax assessment notice for 2021. The part of your income that is taxed in Denmark appears in box 11. Any part of your income that has been declared as tax-free in Denmark appears from box 16. These are the two boxes you may need to correct due to many work-from-home days in 2021.

You cannot change the numbers yourself. Instead, you need to send the information to us or call us so we can guide you.

How to submit the information to us

  1. Log on to E-tax for individuals at www.tastselv.skat.dk/borger
  2. Select 'Ret årsopgørelsen/oplysningsskemaet' (Change your tax assessment notice/tax return)
  3. Next to box 11, click ‘Se hvor beløbet kommer fra’ (See where amount comes from)
  4. Click ‘Send mail’ (Send email)
  5. Write ‘Øresundsaftale’ first in your email and then write how your working hours should be distributed between Sweden and Denmark.
  6. Attach documentation or calculations for the part of your income you believe should be taxed in Denmark and Sweden, respectively. Attach a completed version of the help tool along with your calculation of the amount.
  7. Click ‘Send’

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

When you calculate the part of your income that should be taxed in Denmark and in Sweden, you have to pay attention to your holiday leave. If, for instance, you paid tax on your total income in Denmark in the accumulation period (2019 and 2020), the income you receive when you are on holiday should also be taxed in Denmark in income year 2021. The same applies if your frozen holiday pay was paid out.

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 2021 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.

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 2020 up to and including March 2022. 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 2021, but only part of the year because you started your job during 2021, you fill in the help tool for the period from when you started until you finished working. Or up to and including March 2022 if you are still employed.

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 2021.
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.

You can read more about the rules of the Oresund agreement in our guide for Oresund commuters.

Rules when you live in Sweden and work in Denmark

Please see our legal guide (in Danish) for further legal information.