Øresund 50% rule: home-working examples for 2026

The table assumes the same five equal-length workdays every week, a qualifying Danish employment relationship and no other circumstances that change the test. Its salary shares illustrate active work location when the agreement is not met; they are not final annual taxable amounts.

The authority’s test is not simply January through December. Relevant windows can straddle income years. A recent long block of Swedish remote work can matter even if the usual weekly schedule is mainly Danish.

SKAT’s 2025 allocation tool requests a longer work history to examine the periods around the income year. Use that tool and the current instructions for your specific reporting year rather than extrapolating an answer from this table.

The treaty wording and official overview guidance use working time. Øresunddirekt’s practical explanation uses workday counts, including holidays and sick leave as Danish days and counting a partial Danish day as a whole Danish day.

This means a split day is not automatically a proportional half-day in the eligibility test. For uneven shifts, leave, mixed employers or irregular travel, consult the detailed rules. The calculator has no day-by-day history and cannot perform that calendar assessment.

When the agreement conditions fail, work physically performed in Denmark and Sweden can need separate salary allocation. The active-work split and treaty rules determine the position. There can also be employer reporting and withholding consequences.

Keep income-tax allocation separate from social insurance. A schedule that passes the Øresund test can still require a different A1 outcome; the calculator’s weekly labels cannot replace an authority decision.