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Information for cross-border commuters

You are a cross-border commuter (also known as a frontier worker) if you live in another EU/EEA country and work in Denmark.

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    Lifeindenmark.dk provides a good overview of need-to-know information when you plan to start cross-border commuting to a job in Denmark. 

    08.03.2022 17:48

    Special rules on cross-border workers

    The purpose of applying the rules on cross-border workers is to obtain the same advantages as a person with full tax liability in Denmark.

    In specific terms, this means that these rules entitle you to certain personal and assessed deductions for expenses in connection with the Danish tax calculation.

    Application of the rules on cross-border workers requires that your income from Denmark constitutes minimum 75% of your total annual income calculated in accordance with Danish tax legislation.

    This means that minimum 75% of your total global income in the form of pay for personal work or business profits must be from Denmark.

    If you are covered by the rules on cross-border workers, this will entitle you to a deduction for the following expenses, among others:  

    • deduction for payments to Danish pension schemes 
    • deduction for interest expenses 
    • deduction for household services/home improvement deduction 
    • deduction for gifts to certain approved associations.  

    Please note that when you apply the rules on cross-border workers, your income need not be converted into full-year income to obtain personal allowances, which is otherwise required under the general rules.

    A full-year conversion means that the monthly pay and allowances are multiplied by 12 before the tax is calculated. The calculated tax is subsequently divided by 12 to calculate the tax payable on the monthly pay.

    Notification of the application of the rules on cross-border workers must be given to the Danish tax authorities by no later than 30 June of the second calendar year after the end of the income year.

    You may appeal against your assessed income and deductions as well as your tax assessment to the Danish tax authorities.

    If you disagree with a decision by the Danish tax authorities, you may appeal to the Danish Tax Appeals Agency (Skatteankestyrelsen) within three months from when the decision of the Danish Tax Agency (Skattestyrelsen) was made. An appeal fee is payable when you make the appeal.

    Written by the Danish Tax Agency

    08.03.2022 17:48

    Cross-border worker and health insurance

    More information on being a cross-border worker from Sweden is available on the website of the Danish-Swedish information center, Oresunddirekt:

    Info for cross-border workers from Germany is available on the website of the Danish-German border region Sønderjylland–Schleswig and at a joint website, Eures Kompas, by Jobcenter Aabenraa and Agentur für Arbeit in Flensburg.

    As a cross-border worker you have access to medical treatment both in your country of residence and country of employment (Denmark) i.e. you can choose whether you want to use the healthcare services in your country of residence or in Denmark. 

    Healthcare in Denmark

    In order to receive healthcare benefits in Denmark you must apply for a special health insurance card. The card documents that you have the right to medical treatment within the public Danish healthcare system on the same terms as if you were registered as resident in Denmark. You must show the card every time you use the Danish healthcare system.  

    The special health insurance card is issued by Udbetaling Danmark for up to two years at a time.   

    You can order the health insurance card by contacting Udbetaling Danmark: 

    Udbetaling Danmark

    Kongens Vænge 8

    3400 Hillerød

    Denmark

    Telephone: +45 70 12 80 81

    If you have a Danish NemID you can apply online:

    The special health insurance card is issued free of charge. If you lose or damage the card, you may obtain a new card against a minor fee.

    Registration in country of residence

    You also need to register for healthcare in your country of residence. You must obtain an entitlement document (S072 or PD S1) from Udbetaling Danmark. Once the document has been validated in your country of residence, you will be entitled to public healthcare benefits on the same terms as insured citizens of that country. 

    Written by the Danish Patient Safety Authority – EU Health Insurance