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Öresundspendlare och tjänsteresor till tredje land

Carlbrand, Marcus LU (2013) JURM02 20131
Department of Law
Abstract (Swedish)
Öresundsregionen besitter genom sin stora befolkningskoncentration en stor potential att starkt bidra till tillväxten i Sverige och Danmark. För att nå upp till denna potential måste emellertid ett rad gränshinder undanröjas, exempelvis hinder för dem som dagligen pendlar från hemmet på ena sidan Öresund till arbetet på andra sidan Öresund.

Ett hinder för dessa Öresundsspendlare utgörs av bristen på koordination mellan systemen för socialförsäkring och beskattning. Osäkerhet angående vilka konsekvenser det kan få för beskattning och socialförsäkring om en individ väljer att söka arbete på andra sidan Öresund kan medföra att denne individ väljer att stanna i hemlandet. Bristen på koordination beror på att två helt olika rättskällor... (More)
Öresundsregionen besitter genom sin stora befolkningskoncentration en stor potential att starkt bidra till tillväxten i Sverige och Danmark. För att nå upp till denna potential måste emellertid ett rad gränshinder undanröjas, exempelvis hinder för dem som dagligen pendlar från hemmet på ena sidan Öresund till arbetet på andra sidan Öresund.

Ett hinder för dessa Öresundsspendlare utgörs av bristen på koordination mellan systemen för socialförsäkring och beskattning. Osäkerhet angående vilka konsekvenser det kan få för beskattning och socialförsäkring om en individ väljer att söka arbete på andra sidan Öresund kan medföra att denne individ väljer att stanna i hemlandet. Bristen på koordination beror på att två helt olika rättskällor tillämpas avseende beskattning respektive socialförsäkring.

Fördelning av beskattningsrätt vid gränsöverskridande situationer regleras i skatteavtal som stater ingår sinsemellan. För Öresundspendlare tillämpas det nordiska skatteavtalet. Sverige och Danmark har även ingått ett tilläggsavtal till det nordiska skatteavtalet som reglerar vissa skattefrågor som rör Öresundspendlare, det så kallade Öresundsavtalet.

Socialförsäkringstillhörighet regleras genom EU-rätten i förordning 883/2004. I förhållande till EU:s regler om socialförsäkringstillhörighet har de behöriga myndigheterna i Sverige och Danmark ingått en överenskommelse om att dispens avseende socialförsäkringstillhörighet alltid ska beviljas i vissa situationer som framförallt aktualiseras för Öresundspendlare. Denna överenskommelse benämns ofta Öresundsöverenskommelsen.

En situation som utgör ett exempel på bristande koordination mellan beskattningsrätt och socialförsäkringsrätt uppstår då en Öresundspendlare åker på tjänsteresa till tredje land, det vill säga annat land än Sverige eller Danmark. Denna situation regleras avseende beskattning i Öresundsavtalet och avseende socialförsäkring i Öresundsöverenskommelsen.

Beroende på omfattningen av tjänsteresorna kan dessa få konsekvenser för Öresundspendlarens socialförsäkringstillhörighet. Däremot får tjänsteresorna inga konsekvenser avseende beskattning oavsett hur omfattande dessa är. Således kan en situation uppstå som innebär att en individ är socialförsäkrad i ett land, men beskattas i ett annat land. (Less)
Abstract
The Öresund region possesses, due to its large population, a great potential to contribute strongly to economic growth in Sweden and Denmark. In order to reach this potential, however, a series of border barriers must be removed, for example barriers for those who commute daily from their home on one side of the Öresund to their work on the other side of the Öresund.

One obstacle for these Öresund commuters is the lack of coordination between the systems of social security and taxation. Uncertainty regarding the impact it can have on taxation and social security if an individual decides to seek employment across the Öresund might cause the individual to stay at home. The lack of coordination is due to the fact that two completely... (More)
The Öresund region possesses, due to its large population, a great potential to contribute strongly to economic growth in Sweden and Denmark. In order to reach this potential, however, a series of border barriers must be removed, for example barriers for those who commute daily from their home on one side of the Öresund to their work on the other side of the Öresund.

One obstacle for these Öresund commuters is the lack of coordination between the systems of social security and taxation. Uncertainty regarding the impact it can have on taxation and social security if an individual decides to seek employment across the Öresund might cause the individual to stay at home. The lack of coordination is due to the fact that two completely different legal systems apply to taxation and social security respectively.

Allocation of the right to tax in cross-border situations is governed by double taxation conventions, which states conclude amongst themselves. For Öresund commuters the Nordic tax treaty is applicable. Sweden and Denmark have also concluded a supplemental agreement in relation to the Nordic tax treaty, regulating certain tax matters related to Öresund commuters, known as “Öresundsavtalet”, or the Öresund convention.

Social security is regulated by EU law in Regulation 883/2004. The competent authorities in Sweden and Denmark have signed an agreement to always make exceptions from the EU rules on applicable law for social security in certain situations concerning Öresund commuters. This agreement is often referred to as “Öresundsöverenskommelsen”, or the Öresund agreement.

A situation which constitutes an example of lack of coordination between the rules on taxation and social security arises when an Öresund commuter makes business trips to third countries, which means other countries than Sweden or Denmark. This situation is regulated with respect to taxation in the Öresund convention and regarding social security in the Öresund agreement.

Depending on the extent of the business trips, these might have consequences for social security. In contrast, the business trips have no impact on taxation, no matter how extensive they are. Thus, a situation may arise where an Öresund commuter is covered by social security in one country, but is taxed in another country. (Less)
Please use this url to cite or link to this publication:
author
Carlbrand, Marcus LU
supervisor
organization
alternative title
Öresund commuters and business trips to third countries
course
JURM02 20131
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Öresund, skatt, beskattning, socialförsäkring, skatteavtal, pendlare, tjänsteresor, 883/2004, Öresundsavtalet, Öresundsöverenskommelsen, Sverige, Danmark.
language
Swedish
id
3806321
date added to LUP
2013-06-05 09:11:20
date last changed
2013-06-05 09:11:20
@misc{3806321,
  abstract     = {The Öresund region possesses, due to its large population, a great potential to contribute strongly to economic growth in Sweden and Denmark. In order to reach this potential, however, a series of border barriers must be removed, for example barriers for those who commute daily from their home on one side of the Öresund to their work on the other side of the Öresund.

One obstacle for these Öresund commuters is the lack of coordination between the systems of social security and taxation. Uncertainty regarding the impact it can have on taxation and social security if an individual decides to seek employment across the Öresund might cause the individual to stay at home. The lack of coordination is due to the fact that two completely different legal systems apply to taxation and social security respectively. 

Allocation of the right to tax in cross-border situations is governed by double taxation conventions, which states conclude amongst themselves. For Öresund commuters the Nordic tax treaty is applicable. Sweden and Denmark have also concluded a supplemental agreement in relation to the Nordic tax treaty, regulating certain tax matters related to Öresund commuters, known as “Öresundsavtalet”, or the Öresund convention.

Social security is regulated by EU law in Regulation 883/2004. The competent authorities in Sweden and Denmark have signed an agreement to always make exceptions from the EU rules on applicable law for social security in certain situations concerning Öresund commuters. This agreement is often referred to as “Öresundsöverenskommelsen”, or the Öresund agreement.

A situation which constitutes an example of lack of coordination between the rules on taxation and social security arises when an Öresund commuter makes business trips to third countries, which means other countries than Sweden or Denmark. This situation is regulated with respect to taxation in the Öresund convention and regarding social security in the Öresund agreement.

Depending on the extent of the business trips, these might have consequences for social security. In contrast, the business trips have no impact on taxation, no matter how extensive they are. Thus, a situation may arise where an Öresund commuter is covered by social security in one country, but is taxed in another country.},
  author       = {Carlbrand, Marcus},
  keyword      = {Öresund,skatt,beskattning,socialförsäkring,skatteavtal,pendlare,tjänsteresor,883/2004,Öresundsavtalet,Öresundsöverenskommelsen,Sverige,Danmark.},
  language     = {swe},
  note         = {Student Paper},
  title        = {Öresundspendlare och tjänsteresor till tredje land},
  year         = {2013},
}