Private-sector Oeresund commuters
As a private-sector employee, do you commute/travel between Denmark and Sweden daily to get to and from work? Then you should know that the days you work away from your country of work (it could be days you work from home) determine which country you have to pay tax to. If your tax changes, you have to correct your tax assessment notice/tax return.
What is the Oeresund agreement?
The Oeresund agreement is a tax agreement between Denmark and Sweden stating that as a commuter you will be taxed on your entire income in the country (Denmark/Sweden) where you normally work (country of work). This also applies when you do your job outside your country of work - this means in your home country (such as days when you work from home) or in a third country.
When are you included in the agreement?
To be included in the agreement, the work you do in your country of work must be at least half of your working hours in any 3-month period. So, if you work a lot of days outside your country of work, it may mean that you are not included in the Oeresund agreement. If this is the case, you have to correct your tax assessment notice/tax return.
Use our guide to find out if there are periods of the year when the Oeresunds agreement does not apply to you.
Please note that you need to fill in information for 18 months.
Guide for 2024
Guide 2024: You live in Denmark and work in Sweden
Guide 2024: You live in Sweden and work in Denmark
Guide for 2023
Please note that the guides for 2023 are available in Danish only.
Guide 2023: You live in Denmark and work in Sweden
Guide 2023: You live in Sweden and work in Denmark
Guide for 2022
Please note that the guides for 2022 are available in Danish only.
Guide 2022: You live in Denmark and work in Sweden
Guide 2022: You live in Sweden and work in Denmark
Guide for 2021 and 2020
Please note that the guides for 2020 and 2021 are available in Danish only.
Guide 2021: You live in Denmark and work in Sweden
Guide 2021: You live in Sweden and work in Denmark
You can read more about the rules of the Oresund agreement in our guide for Oresund commuters.
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.
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.
For further legal information in Danish see our legal guide .