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

Perulf, Johan LU (2015) JUR091 20151
Department of Law
Abstract
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... (More)
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. (Less)
Abstract (Swedish)
Allt sedan Öresundsbron öppnades år 2000 har både pendlingen över landsgränserna och integrationen i Öresundsregionen gått stadigt framåt. Det pendlas dagligen fram och tillbaka från bostaden i det ena landet till arbetet i det andra, framför allt är pendling över landsgränsen från bostaden i Sverige till arbetet i Danmark omfattande.

Det finns alltid en risk för att en inkomsttagare blir dubbelbeskattad för sina inkomster när två länder gör anspråk på att beskatta inkomsterna. Den skattskyldige anses som obegränsat skattskyldig för alla sina inkomster i hemviststaten och dessutom är den skattskyldige begränsat skattskyldig för sina inkomster i källstaten. Mellan Sverige och Danmark finns det, för att undvika dubbelbeskattning, ett... (More)
Allt sedan Öresundsbron öppnades år 2000 har både pendlingen över landsgränserna och integrationen i Öresundsregionen gått stadigt framåt. Det pendlas dagligen fram och tillbaka från bostaden i det ena landet till arbetet i det andra, framför allt är pendling över landsgränsen från bostaden i Sverige till arbetet i Danmark omfattande.

Det finns alltid en risk för att en inkomsttagare blir dubbelbeskattad för sina inkomster när två länder gör anspråk på att beskatta inkomsterna. Den skattskyldige anses som obegränsat skattskyldig för alla sina inkomster i hemviststaten och dessutom är den skattskyldige begränsat skattskyldig för sina inkomster i källstaten. Mellan Sverige och Danmark finns det, för att undvika dubbelbeskattning, ett dubbelbeskattningsavtal som reglerar beskattningen av inkomsterna. Risken för dubbelbeskattning av samma inkomst är på så vis undanröjd, men det finns skillnader i skattessystemen och i införlivandet av dubbelbeskattningsavtalet som kan ha påverkan för individen.

Sverige och Danmark har valt olika metoder för att undvika, eller lindra dubbelbeskattning av den skattskyldige. Danmark har valt att avräkna skatten enligt creditmetoden och Sverige har valt att tillämpa exemptmetoden. Skillnaden i dessa två metoder blir extra tydlig då både Sverige och Danmark beskattar inkomster progressivt.

Vidare påverkas den skattskyldige med boende i Sverige och inkomst från Danmark av avdragsmöjligheterna i Danmark. För att komma in under de så kallade gränsgångarreglerna och därmed mer eller mindre likställas med en till Danmark obegränsat skattskyldigperson vid beskattningen, så måste den begränsat skattskyldige ha minst 75 % av sin inkomst från Danmark.

Det normala är att en individ med hemvist i Sverige och inkomst som stammar från Danmark blir skattskyldig för sina inkomster i Danmark. Det finns dock undantag från denna ”huvudregel”. Exempelvis är vissa anställda inom sjö- och luftfart skattskyldiga för inkomster i källstaten Danmark till hemviststaten Sverige. Även vad det gäller beskattning av arbete för den danske arbetsgivaren som har utförts i hemlandet, eller tredje land finns det skillnader i beskattningen beroende på om personen är offentligt- och privatanställd. (Less)
Please use this url to cite or link to this publication:
author
Perulf, Johan LU
supervisor
organization
alternative title
Taxation of People Living in Sweden and Working in Denmark
course
JUR091 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt
language
Swedish
id
5466015
date added to LUP
2015-06-08 13:22:04
date last changed
2015-06-08 13:22:04
@misc{5466015,
  abstract     = {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.},
  author       = {Perulf, Johan},
  keyword      = {skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Beskattning av i Sverige boende personer med inkomst från anställning i Danmark},
  year         = {2015},
}