Cross-border commuters

You are a cross-border commuter if you live in another EU/EEA country and work in Denmark. Most cross-border commuters in Denmark live in Sweden, Germany or Poland.

There are several definitions, so please note that the term “cross-border commuter” may mean something different in another context, for example with respect to tax law.

If you apply to the above criteria, please refer to our checklist below, to see what steps you need to take and in what order.

Cross-border commuters - Checklist




Most cross-border commuters working at the University of Copenhagen will pay taxes in Denmark. In order to get paid salary by the University, you will need to apply for a personal tax number and register your expected income (i.e. apply for a tax card) – you do this online. The tax number has the same format as the Danish civil registration number (CPR) and is necessary for some purposes where the CPR is normally used. The Danish tax authorities will send your tax number with information about your personal taxation to the University. You will receive a document with the tax number on the address you provide.

Researcher taxation scheme

If you are going to apply for the researcher taxation scheme (only possible for some researchers), ISM will help you apply for both researcher taxation and a tax number. In that case, please contact ISM for more information (we will need a completed 04.063 form, a copy of your passport or ID card, marriage certificate (if relevant), a copy of your signed employment contract from UCPH and a copy of your work permit (if relevant)).



Bank accounts 

When you begin working in Denmark, you must either open a Danish bank account or set up a foreign bank account as a NemKonto in order to be able to receive your salary. You must do this as soon as possible once you have received your tax number.

All citizens in Denmark must have a NemKonto, which is tied to their CPR or tax number. Any Danish public authority or employer will pay you via your CPR or tax number. 

Please be aware that if you set up a foreign account as NemKonto, your bank may charge a fee in order to receive payments  from Denmark. 

 Some banks offer good solutions for commuters from Sweden, which are called “brokonton” (bridge account). Ask at your local Swedish bank.

NemID – one login for everything

NemID is a secure digital solution that enables you to log in to public websites, Danish online banking and access your pay slip in your e-boks. As a commuter with a job in Denmark, you cannot order a NemID digitally. You must visit a citizen service with a Danish witness, please read more on the authorities' website. ISM will be happy to assist you.



As a cross-border commuter, you can get a special (yellow) health insurance card from Denmark that will give you the right to healthcare services in Denmark on equal terms with everyone else. 

Once you have your tax number, you apply for the special health card online.

When you have applied for the special health card, it may take up to 2-3 weeks before you receive it. If you need it before, you can contact Udbetaling Denmark and they will issue a temporary one which will be sent to your e-boks (the e-boks is activated with your NemID. Here you will also receive your pay slip).  

You have free choice of doctor, which means that if you get ill you can call any general practitioner and ask if they have time to see you.