Information for cross-border commuters

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.

• Become covered by the rules on cross-border workers

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

• Øresunddirekt

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.

• Pendlerinfo
• Eures Kompas

As a cross-border worker you have access to medical treatment both in your country of residence and country of employment (Denmark). That means 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 2 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 MitID you can apply online:

• Apply for the Special health insurance card (in Danish)

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. 

Dependent family members of a cross-border worker are in principle covered by the statutory health insurance scheme in their country of residence. However, it is the national legislation of the country of residence, which decides whether they are recognised as dependent family members. 

Registration in country of residence

Dependent family members also need to register with an entitlement document (S072 or PD S1) issued by Udbetaling Danmark in the country of residence. Once they have been recognised as dependent family members, they will be covered by the public health insurance scheme in the country of residence. The expenses for the healthcare received in the country of residence are covered by Denmark. 

Additionally, a family member can apply for a European health insurance card issued by Denmark. 

Healthcare in Denmark

Special rules apply for healthcare in Denmark for family members of cross-border workers.

A family member of a cross-border worker will be entitled to public healthcare services during stays in Denmark – except for planned hospital treatment, where special rules apply. Whether the family member has the right to receive planned hospital treatment in Denmark free of charge depends on the national legislation in the country of residence. 

A valid European health insurance card proves your right to healthcare benefits in Denmark. 

For further information about the right to planned hospital treatment in Denmark, you can contact the Danish Patient Safety Authority or the regional patient advisers. 

• Contact the Danish Patient Safety Authority or the regional patient advisers

• Regulation (EC) No 883/2004 of the European Parliament and the Council of 29 April 2004 on the coordination of social security systems
• Regulation (EC) No 987/2009 of the European parliament and of the council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems
• Law on health (in Danish)
• Executive order No 278 of 20 March 2017 on decisions of Udbetaling Danmark on applicable legislation, issuance of the European health insurance card, the special health insurance card etc. (in Danish)
• Executive order No 1657 of 27 December 2013 on the right to benefits in the Health Act for certain persons residing in another EU/EEA-country (in Danish)