Øresund guide · 2026
Remote work in Sweden for a Danish employer: 2026 guide
Working from Sweden for a Danish employer affects two separate questions: where salary is taxed and which country provides social insurance. The Øresund tax agreement uses a 50% Denmark test over rolling twelve-month periods. Social insurance can follow different thresholds and requires its own assessment; an agreed home-working policy alone is not enough.
Editorial and cited-source review: . Model assumptions are reviewed separately.
Agree the pattern before changing it
Discuss the physical work location, expected office days, business travel and whether the employer has an establishment in Sweden. Put the agreed pattern in writing, but also keep the actual calendar: plans and days performed are not necessarily the same.
With equal-length five-day weeks, one or two Swedish home-working days leave 80% or 60% in Denmark. Those patterns pass the simple weekly illustration of the tax threshold. They do not prove that every rolling twelve-month period or all other eligibility conditions pass.
- Øresunddirekt — remote work and taxation · Checked 14 November 2026
- Øresunddirekt — the new Øresund Agreement · Checked 14 November 2026
Ask about A1 separately from payroll tax
If you live in Sweden and work in multiple countries, Försäkringskassan investigates social-insurance coverage through the A1 process. For private employees the general rules distinguish work and remuneration below 25% in Sweden from 25% or more; exceptions can be available. Public-sector situations have special rules.
Do not read the 50% income-tax test as permission to work remotely up to that level without a social-insurance change. Ask which application or exemption is needed, who submits it and from which date it applies. The calculator does not verify an A1 decision.
- Øresunddirekt — social insurance when working in both countries · Checked 14 November 2026
- Försäkringskassan — working in several countries and A1 · Checked 14 November 2026
Keep records that payroll can use
Keep dates, the countries where you worked, partial Danish days, leave and temporary travel. Preserve the source schedule and updates rather than reconstructing the year from a normal weekly pattern at tax-return time.
If the agreement is not met for a period, salary allocation and Swedish employer withholding may need attention. Øresunddirekt explains that the Danish employer may need to register and withhold Swedish preliminary tax for work in Sweden outside the agreement. Discuss the arrangement with payroll before the first affected payslip.
- Øresunddirekt — remote work and taxation · Checked 14 November 2026
- Øresunddirekt — the new Øresund Agreement · Checked 14 November 2026
Compare the budget, not only travel days
A remote day can remove car crossings and fuel but does not necessarily reduce an already-purchased monthly train pass. Travel deductions also depend on actual commuting, so fewer office days can reduce the deduction as well as travel spending.
Run the same salary and housing costs with different remote patterns in the calculator. Keep the financial estimate separate from tax eligibility and A1 confirmation. For a decision checklist: confirm the calendar, confirm employer status, confirm tax allocation, confirm social insurance, then choose tickets or bridge arrangements.
- SKAT — living abroad and working in Denmark · Checked 14 November 2026
- Skånetrafiken — ticket types and prices · Checked 14 November 2026
Common questions
Can I work two days a week from Sweden?
That is a useful regular-week tax illustration, but employer approval, rolling-period eligibility and social-insurance coverage still need checking.
Does my employer being Danish make every workday Danish?
No. Your physical work location matters. The agreement can extend Danish taxation only when its conditions are met.
Related reading
Øresund Finance provides estimates for informational purposes only. Cross-border tax, social-security, pension and financial rules are complex and depend on individual circumstances. Always verify important decisions with the relevant authority or a qualified adviser.
