Work as a performing artist or athlete in the Øresund region
If you work as a performing artist or athlete in Denmark or Sweden, special rules apply to tax, social insurance, unemployment funds (a-kasse) and pension. Here you can find an overview of the most important rules and where to get guidance about your specific situation.
Tax for performing artists and athletes
If you work as a performing artist or athlete in Denmark or Sweden, special tax rules apply.
As a general rule, you 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.
The tax rules depend on where you live and where you work. Select the situation that matches yours below.
If you are a performing artist or athlete and do not live in Sweden, 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 from your pay by your employer.
You must declare your income and the A-SINK tax paid in your Danish tax return.
You can claim tax relief in Denmark for the tax you have already paid in Sweden. This means you will not pay tax twice on the same income. If the Danish tax is higher, you pay the difference in Denmark.
See our page about tax for performing artists and athletes here
Denmark does not have a special artist tax scheme similar to the Swedish A-SINK tax. Instead, your employer deducts tax from your salary in Denmark, and you will receive a Danish annual tax assessment notice, årsopgørelse.
You must also declare your Danish income in your Swedish tax return. You can claim tax relief in Sweden for the tax you have already paid in Denmark. This means you will not pay tax twice on the same income. If the Swedish tax is higher, you pay the difference in Sweden.
Special rules apply to foreign freelance performing artists and athletes working in Denmark. In some cases, you may receive payment in the form of a fee, honorar, that is not taxed in Denmark. If you receive this type of payment, you must declare the income in Sweden and pay Swedish tax on it.
Social Insurance
If you work as a performing artist or athlete in Denmark and Sweden, it is important to understand which country you are covered by for social insurance.
Social insurance covers benefits such as sickness benefits, parental benefits and public pension. As a general rule, you are covered in the country where you work. If you work in more than one country, different rules apply.
You can only be covered by social insurance in one EU/EEA country or Switzerland at a time. If you regularly work in both Denmark and Sweden, the country where you are covered depends on your individual circumstances, including how much you work in your country of residence.
The Danish authority Udbetaling Danmark and the Swedish Social Insurance Agency, Försäkringskassan, decide which country's social insurance system applies to you and whether you are considered a public-sector employee.
Important social insurance rules
Before you take work in another country, it is important to understand how this may affect your social insurance coverage.
- You can only be covered by social insurance in one EU/EEA country or Switzerland at a time.
- As a general rule, you are covered in the country where you physically perform your work. It does not matter where your employer is based or how you are paid. If you are self-employed, the country where you work is also the deciding factor. If you are both employed and self-employed, this may affect which country's social insurance system applies to you.
- If you regularly work in both Denmark and Sweden, Udbetaling Danmark and Försäkringskassan will assess where you should be covered by social insurance. If you are unsure about your situation, contact the authority in your country of residence.
- Social insurance in Denmark and Sweden is financed differently. The country where you are covered determines which social security contributions your employer must pay. For example, a Danish employer may need to pay Swedish employer contributions if you are covered by Swedish social insurance.
- Your public pension is linked to the country where you are covered by social insurance. If you work in both Denmark and Sweden without clarification of which country's system applies to you, part of your income may not be included in the calculation of your future pension.
- You can only join an unemployment fund, a-kasse, in the country where you are covered by social insurance.
- An activity is not automatically considered part of the public sector simply because it receives public funding. The relevant authorities assess whether you are considered a public-sector employee.
See our page about social insurance and working in two countries
Unemployment funds
Membership of an unemployment fund, a-kasse, is voluntary in both Denmark and Sweden.
If you choose to take out unemployment insurance, you must join an unemployment fund in the country where you work and are covered by social insurance.
If you become unemployed, you must register with an unemployment fund and apply for benefits in the country where you live. It is important to do this immediately to avoid a gap in your membership.
Choose an unemployment fund with experience in your profession or sector. If you have questions about working across borders, you can also contact the fund’s adviser on EU rules.
The membership fee for a Danish unemployment fund can be deducted in your Danish annual tax assessment notice, årsopgørelse.
The membership fee for a Swedish unemployment fund may be deductible in your Swedish tax return, depending on your circumstances.
Find Danish unemployment funds
Find Swedish unemployment funds
Public pension in Sweden
If you work in Sweden and are covered by Swedish social insurance, you earn entitlement to the Swedish public pension, allmän pension. This corresponds to the Danish public pension, folkepension.
The country where you are covered by social insurance determines where you earn your public pension rights.
See our pages about pension in Sweden
Questions about your situation?
The 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.
