Tax when working remotely from Denmark for an employer in Sweden

Which tax rules apply to remote and hybrid work?

The general rule is simple: you pay tax in the country where you work. However, under certain conditions, your salary may still be taxed in Sweden - even if you occasionally work from Denmark or go on temporary business trips to other countries.

This is due to a special tax agreement between Denmark and Sweden: the Øresund Agreement. A new version of the agreement applies from 2025 and covers both private and public sector employees.

Under the previous agreement from 2003, only private sector employees were covered. The new agreement also includes public sector employees.

Read about the Øresund Agreement at skat.dk

Tax when working remotely from 2025

Your salary from Sweden is taxed only in Sweden if at least 50 % of your working days are spent working there within a 12-month period.

You can work remotely from anywhere in Denmark - not just your home - and go on temporary business trips to other countries. However, you must not work for your employer’s permanent establishment in Denmark. 

When calculating the 12-month period, vacation and sick leave count as working days in your country of employment, Sweden. Even part of a working day in Sweden counts as a full day.

The 12-month period is calculated on a rolling basis. This means it can start in one year and end in the next. You therefore need to track your working days not only in the current income year, but also in the year before and after.

If less than 50 % of your working days are in Sweden - or if you do not meet the other conditions - you will be taxed in Sweden for the days worked there, and in Denmark for the rest of your salary.

How does working from home affect your social security?

Whether you are covered by social security in Denmark or Sweden depends on how much you work in each country.

Being covered by a country’s social security system means that you are entitled to social benefits and earn pension there. It also determines where your employer must pay social security contributions.

If you live in Denmark, work for a private sector employer in Sweden and are covered by Swedish social security, your salary is typically taxed only in Sweden. However, you must still report your foreign income in your Danish tax return.

If you instead belong to the Danish social security system while working for a Swedish private sector employer, your salary will also be taxed in Denmark. You will then receive a tax credit for the tax already paid in Sweden.

Read about reporting foreign income at skat.dk

See our page about social security

What you need to consider as an Øresund commuter

Keep track of how many days you work from home in Denmark, how many days you spend on business trips in other countries, and how many days you work in Sweden.

If less than 50 % of your working days are in Sweden - or if you do not meet the conditions of the Øresund Agreement - only the part of your salary related to work performed in Sweden is taxed there. The rest of your salary is taxed in Denmark.

You must report this in your annual tax return by notifying both the Swedish and Danish tax authorities of the salary split.

Tool to track your remote working days

The Danish Tax Agency provides an Excel tool for 2025 to help you track your working days and prepare your tax return in 2026. The file, Guide for 2025, makes it easier to keep track of your days if you occasionally work remotely across borders.

You can download the file and update it regularly to keep track of your working days and see if you are approaching the limit under the Øresund Agreement. This also makes it easier to report your income correctly in your tax return for 2026.

Download the Danish Tax Agency's help tool at skat.dk