Declaring tax when working in Denmark
If you work and pay tax in Denmark, you must also declare tax there. You can do this easily online on the website for the Danish Skattestyrelsen with a MitID. If you live in Sweden while working in Denmark, you also have to file an income tax return in Sweden.
Submitting a Danish declaration online
If you pay tax in Denmark, you must also declare tax there. In March, you will find your tax assessment notice (årsopgørelse) online in TastSelv on Skattestyrelsen's website. Here you will also find information about what fields you need to fill in. You can find further information on how to fill in your Danish tax declaration at Øresunddirekt when the declaration time approaches.
Read our Guide to the Danish tax assessment
E-declaring with TastSelv
You fill in your declaration via Skattestyrelsen's electronic service TastSelv. You use your MitID to log in and from there you will have access to your årsopgørelse, as well as your other Danish tax documents. You can also use your Danish CPR number and a TastSelv code to log on. If you forget your code, you can request a new code from Skattestyrelsen's website. Click on Log on to request the code.
When you use TastSelv, you can see the result of your tax declaration on the screen. You can find information on the different tax models in our article about deductions for the different taxation modes.
Declaring Danish income in Swedish tax declaration
If you live in Sweden you must also submit a Swedish tax declaration, even if all of your earnings are in Denmark. The easiest way to do this is to use your Bank-ID to log onto the Swedish tax return Inkomstdeklaration 1 on the Skatteverket website. The service opens on March 14th. If you cannot access it electronically, you can order a paper form on the Skatteverket website.
When declaring foreign income in Sweden, you can use the exchange rate for the day you received the income, or if that is inconvenient, you can use the average exchange rate of the Swedish National Bank.
Read more about declaring tax in Sweden when you work abroad
In most cases, salary for work performed in Denmark will only be taxed in Denmark. Exceptions apply for persons for example for persons working as performing artists, and as cabin crew.
Since you are a resident I Sweden, you always have to inform Skatteverket of all your foreign income in your tax return.
- In the Inkomstdeklaration 1, you go to section 17, Other information. Tick the box that you have foreign income.
- Under the section Övrigt (Other), write a comment on the type of income (for example salary for work performed in Denmark + name of employer), amount in DKK and converted to SEK, and amount of payed tax in Denmark. Save and submit.
Rules according to the old Öresund agreement, before 2025
As an employee of a private employer, the Øresund Agreement applies, which means that you will be taxed on your salary in your main country of work, Denmark, if you have worked there at least half of the working days during a three-month period, and the rest of the time in your country of residence, Sweden, or on temporary business trips. Please note, that holidays, paid sick leave, and part of a working day in Denmark are counted as full working days in Denmark when calculating three-month periods.
If you are declaring taxes for salary earned in 2024, this agreement still applies.
Rules according to the new Öresund agreement, from 2025
As an employee of any employer, private or public, the New Øresund Agreement applies, which means that you will be taxed on your salary in your main country of work, Denmark, if you have worked there at least half of the working days during a twelve-month period, and the rest of the time in your country of residence, Sweden, or on temporary business trips. Please note, that holidays, paid sick leave, and part of a working day in Denmark are counted as full working days in Denmark when calculating twelve-month periods.
If during any period you do not fulfil the requirement of more than 50 % working time in Denmark, taxation of the salary during this period will be allocated based on active working time in Denmark and Sweden and any other countries.
If you are working in Denmark during 2025, the new agreement applies and you need to be aware of the changes when you declare taxes in 2026.
If you need guidance in how to declare in this situation, please contact the Øresunddirekt Information Centre.
Contact the Øresunddirekt information center for further advice
Social benefits like maternity or sickness benefits from Udbetalning Danmark, and unemployment benefit from a-kassa which you receive while living in Sweden will be taxed in Sweden as well as in Denmark, but you will not be double-taxed. Report these incomes under the section 1.5 of the Income tax return, and write a comment under section 17 Other Information.
If you have been taxed for this income in Denmark, you are entitled to a tax credit (avräkning) in the Swedish taxation. Tick the box “I request tax credit” –also under section 17.
