Tax for performing artists and athletes
If you work as a performing artist or athlete in Denmark and Sweden, special tax rules may apply. Here you can learn how your tax liability is affected by where you live, work and receive income.
Tax rules for performing artists and athletes
As a performing artist or athlete, you may have to pay tax both in the country where you work and in the country where you live.
This does not mean that you will be taxed twice on the same income. Instead, you can claim tax relief in your country of residence for the tax you have already paid in the other country. If the tax rate in your country of residence is higher, you will generally pay the difference there.
If you commute to work in another country, you will usually have limited tax liability in your country of employment. This means that only your employment income is taxed there, while your other income is taxed in your country of residence.
If you live in Denmark and work in Sweden, the factors below may affect how you are taxed.
Performing on stage
If you live in Denmark and work in Sweden as a performer in front of an audience, for example in music, dance or theatre, you are generally taxed under a special Swedish tax scheme called A-SINK.
A-SINK is a flat-rate tax of 15% that is deducted directly from your pay by your employer.
A-SINK may apply whether you work for a private individual or a company.
No deductions are allowed, and you do not need to submit a Swedish tax return.
You must still declare the income in your Danish annual tax assessment notice, årsopgørelse. The tax you have paid in Sweden is credited against your Danish tax. If the Danish tax is higher, you pay the difference in Denmark.
Working behind the scenes
If you work behind the scenes, for example as stage crew, a director, choreographer or teacher, you are generally taxed under SINK, the special income tax scheme for non-residents.
The SINK tax rate is 22.5% in 2026.
No deductions are allowed under SINK, and you do not need to submit a Swedish tax return. However, you must still declare the income in your Danish annual tax assessment notice.
If you need documentation of the tax you have paid in Sweden, you can request a certificate from the Swedish Tax Agency, Skatteverket.
If you work for a public-sector employer in Sweden, you will generally only pay tax in Sweden.
If you carry out part of your work in Denmark, you must pay tax on that part of your income in Denmark. You must also report the income from your Swedish public-sector employer in your Danish annual tax assessment notice, årsopgørelse.
It can sometimes be difficult to determine whether an employer is considered part of the public sector. If you are unsure, contact the Swedish Tax Agency, Skatteverket.
If your business receives payment for artistic activities carried out in Sweden, the income is generally taxed under A-SINK at a rate of 15%. The Swedish client deducts the tax before payment.
You do not normally need to submit a Swedish tax return.
However, if your business has a permanent establishment in Sweden for at least six months, you must declare and pay tax on the part of your income that relates to your activities in Sweden.
In your Danish annual tax assessment notice, årsopgørelse, you must declare the results of your entire business, including income earned in Sweden.
You will not be taxed twice on the same income. Instead, you must claim tax relief in Denmark for the tax already paid in Sweden.
If you need documentation of the tax paid in Sweden, you can request a certificate from the Swedish Tax Agency, Skatteverket.
Questions about your situation?
The tax rules for performing artists and athletes working across Øresund can be complex and depend on your individual circumstances. If you need guidance, you are welcome to contact the experts at Øresunddirekt’s Information Centre.
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New brochure - Work as a cultural worker in Sweden
In our new brochure, we have collected information relevant to cultural workers who often travel to several countries for different short assignments. If you travel often on assignments between Sweden and Denmark, it is not always clear in what country you are supposed to pay taxes, have social insurance or a-kassa, or where you earn your pension.
Opera singer Klara Ek has the entire Öresund region as her workplace
Klara Ek is a freelance opera singer, living in Copenhagen and with experience of working both in Sweden and Denmark.
