Denmark Tax Agency Updates Guidance on Tax Liability for Swedish Taxpayers Working in Denmark

The Danish Customs and Tax Administration Feb. 22 updated guidance on the tax liability of taxpayers who live in Sweden but in Denmark are employed, derive pension income, or have a permanent establishment (PE). Updates are made to rates. The guide includes: 1) procedures for applying for a tax identification number and reporting the cessation of income in Denmark; 2) the calculation of the three-month period under the Oresund Agreement for private employees living in Sweden and performing short-term work in Denmark; 3) tax rates, personal allowance amounts, and income deduction rates; 4) deductions under the limited tax liability and ...