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
Please read more about the rules for residency in order to work in Denmark for cross-border commuters.
Non EU/EEA citizens must apply for a work permit in order to work in Denmark. ISM will help you with this.
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)).
Sweden and Denmark have agreed that anyone working more than 50% in the country where the employer is based has to pay full tax in this country. If you work from home this time counts to the employer’s country. If you work for more employers than the UCPH, other rules apply and you should contact ISM or the tax authorities.
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.
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 contact ISM who will 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 10 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.
Social security is rights and duties in relation to social services such as health insurance, maternity leave, pension, unemployment benefits etc. All countries have different systems with different duties, services and principles.
Social security is coordinated between EU/EEA countries with two main principles that a person can only be covered by the legislation of one country at a time but can transfer qualification periods and access some health services in other countries.
If you are only employed by the University of Copenhagen, you will be covered under Danish social security. If you are employed by more employers, please contact ISM.
When you are covered by Danish social security, you have to pay into a Danish unemployment fund (A-kasse) in order to qualify for unemployment benefits, even if you would eventually claim the benefits in another country.
If you become a parent you will have to follow Danish rules regarding maternity/paternity leave and get benefits from Denmark.
Based on national Swedish rules it is still possible to have full access to the Swedish health system, if you live in Sweden. If you live in other EU countries, you might need a waiver form from Denmark. This waiver is issued along with the special health card (read more above).