Work in Sweden while living in Denmark: what you need to do
Do you live in Denmark and plan to work in Sweden? This guide explains what you need to do as a cross-border commuter – from Swedish tax and social insurance to coordination numbers, unemployment insurance and banking.
Get a Swedish coordination number
When you start working in Sweden, you must pay tax in Sweden. To do this, you need to register with the Swedish Tax Agency, Skatteverket.
You do not need a Swedish personal identity number to work in Sweden. However, you need a Swedish coordination number, samordningsnummer, which is used to verify your identity and gives you access to several services in Sweden.
If you commute daily between Denmark and Sweden and have not previously lived in Sweden, you should also apply for special income tax for non-residents called SINK.
See our page about Swedish coordination numbers
Choose how to pay tax in Sweden
If you live in Denmark and commute to work in Sweden, you can choose whether to pay tax under the Swedish SINK scheme or under the ordinary Swedish income tax rules.
SINK tax is a flat-rate tax of 22.5 % (2026). If you choose SINK tax, you cannot claim any tax deductions.
If you sometimes work remotely from Denmark, for example from home, this may affect where you pay tax.
Transfer your unemployment fund and trade union memberships
If you live in Denmark and work in Sweden, you should be insured against unemployment in Sweden. Join a Swedish unemployment insurance fund on your first working day in Sweden. If you are insured in the wrong country, you may not be covered if you become unemployed.
If you want to join a trade union, you should also choose a Swedish one, as Danish trade unions do not operate on the Swedish labor market.
If you are already a member of a Danish unemployment insurance fund or trade union, you need to transfer your memberships to Swedish counterparts. Contact your Danish unemployment insurance fund or trade union to find out how to transfer your membership.
Some trade unions have Nordic cooperation agreements and may offer guest memberships. Please check with your union for more information.
See our page about Swedish unemployment benefit for commuters
Get registered at the National Agency for Social Insurance
When you work in Sweden, you must register with the Swedish Social Insurance Agency, Försäkringskassan.
Being registered means that you are covered by the Swedish social insurance system and may be entitled to social benefits in Sweden.
This means that you will be able to receive health care and treatment, if you are working or living in Sweden.
Open a Swedish bank account
When you start working in Sweden, you need a Swedish bank account to receive your salary.
Contact a Swedish bank to find out which documents you need to bring. This may include a Swedish identification number and your employment contract.
Apply as early as possible, as it can take time to gather the required documentation and open a bank account.
It may also be a good idea to contact several banks and compare their services. Some banks offer solutions tailored to commuters.
Review your pension arrangements
While working in Sweden, you earn a Swedish pension.
The Swedish pension system consists of three parts: the public pension, allmän pension, occupational pension, tjänstepension, and private pension savings.
When you start working in Sweden, it is a good idea to review the occupational pension offered by your employer, as pension schemes can vary significantly between workplaces.
Bring valid identification
When travelling between Denmark and Sweden, you must be able to show valid identification at border controls.
Your identification must include:
- full name
- date of birth and personal identity number
- your picture
- your signature
- your nationality
- the period of validity of your identification
