Beskattning av i Sverige boende personer med inkomst från anställning i Danmark

Sammanfattning: The commuting and the integration in the Öresund region have progressed ever since the bridge between Denmark and Sweden opened up for traffic in the year of 2000. Every day commuting across the border from the residence in one country to the place of work in the other country is taking place. The commuting between the residence in Sweden to the place of work in Denmark is the far most frequent. There is always a risk of double taxation when two countries claim taxes for the same income. The tax liable person is liable to pay taxes in the country of residence for all her income and at the same time liable to pay taxes in the country of employment for the income originating there. The distribution of fiscal power is regulated in the Nordic Tax Treaty, in that way the risk of double taxation is minimized. Even though the risk of double taxation is eliminated there are still differences in the fiscal systems of Denmark and Sweden that will have impact on the tax liable person. Denmark and Sweden have not chosen the same method to avoid double taxation of the income. In Denmark the credit method is used and in Sweden the exempt method is used. Both Denmark and Sweden has a progressive tax system which leads to differences in the impact of the taxation in the two countries depending on which method that is used. A tax liable person living in Sweden and working in Denmark is also affected by the possibilities for tax deduction in Denmark. In order to get equal tax treatment as a Danish citizen working in Denmark the tax liable person commuting across the border must have at least 75 % of her income originating in Denmark. Usually a Swedish resident with a Danish income is tax liable for that income in Sweden. However there are exceptions from this. For example some people in the shipping and aviation industry are liable of taxes of their income in the country of residence. Also when it comes to taxation of income performed for the employer, but performed outside the country of the employer there are differences in the taxation depending on if the employer is a public or private employer.