Øresund Agreement 2026: tax for Sweden–Denmark workers

The updated agreement applies to income earned from 1 January 2025, including income reported in 2026. The testing period changed from three months to every rolling twelve-month period. Public-sector employees are now included as well as private-sector employees.

Work performed elsewhere in Sweden and temporary business travel outside Denmark can remain within Danish salary taxation when the conditions are met. The salary must not be borne by the Danish employer’s permanent establishment in Sweden. Treat establishment status as an employer question, not something a weekly home-working schedule can answer.

A rolling period can begin in the previous income year or end in the following one. A favourable full-year total does not by itself establish that all relevant twelve-month windows pass. Keep a dated work-location record and check the authority’s allocation guidance for periods that do not meet the test.

Official guidance speaks of working time; the practical day-count guidance treats holidays and sick leave as days in the employment country and a partial day in Denmark as a whole Danish day. Unequal shifts, changing schedules and periods of leave therefore require more care than counting office days in a typical week.

The normal treaty rules become relevant: salary may need allocating between Denmark and Sweden according to where the work is performed. Falling below the threshold does not automatically mean that all salary is taxed in Sweden. Actual active working time and your employment circumstances matter.

For illustration only, three equal-length days working in Sweden and two in Denmark gives a 60%/40% location split before considering leave, rolling windows and other treaty conditions. This is a planning example, not a tax assessment.

Social insurance has a separate set of rules and an A1 process. For private employees, substantial work in Sweden can trigger Swedish cover even where the tax agreement still keeps salary taxable in Denmark. Exemptions and public-sector rules need a separate assessment.

The calculator uses a regular-week model rather than your dated work history. Its social-security label assumes a telework exception where relevant; an approved application is not checked. Before changing your schedule, ask your employer and Försäkringskassan to confirm the applicable system.