Experts in Global Mobility

In an ever-changing world, global mobility is crucial to the success of your business. However, with complex legislation and changing regulations, keeping up can be challenging.

When working internationally, either via secondment or by working across national borders, it is crucial that you have a clear understanding of the financial obligations placed on the company by the Danish and foreign tax authorities. This applies equally to the employee as to the employer.

Azets is on hand to customise a reliable mobility solution that ensures a smooth transition when you move employees across national borders.

As your partner, we manage your company’s relocations in connection with expatriation and repatriation, and advise you on all the practical, tax-related and country-specific issues you need to be aware of.

• Clarifying tax issues on entry and exit
• Preparing notes
• Completing tax returns
• Reopening requests to the Danish Tax Agency
• Completing preliminary income assessments (tax cards)
• Applying for a personal ID number (CPR number)
• Applying for social security (Certificate A1)
• Applying for taxation according to the researcher scheme (27% tax)
• Calculating tax
• Attestation of residence and tax affairs
• Applying for exemption from tax on pension returns (PAL tax)
• Residence and work permits.

When you work abroad, as a Danish citizen you do not automatically have access to Danish social benefits. To maintain Danish rights, you must apply for Danish social security. We offer advice on the application of the agreements and correct payment of social security contributions, including:

• Advice on social security and rights in Denmark and abroad
• Assistance with social security applications to Danish and foreign social security authorities
• Advice on how to comply with the respective country’s regulations
• Drafting employment and secondment contracts
• Calculating social security costs in Denmark and abroad
• Registration and payment of social security in Denmark and abroad.

If you are a private employee and commute daily between Sweden and Denmark, you are very likely covered by the Øresund Agreement.

The Øresund Agreement is a tax agreement between Denmark and Sweden that entitles you, as a commuter, to be taxed on your entire salary in the country where you normally work, i. e. in your country of employment. The tax agreement also applies when you perform work outside your country of employment, i. e. in your country of residence, for example, when you work from home or in a third country.

To be covered by the Øresund Agreement, work in the country of work must account for at least half of the working hours in any 12-month period.

If at least half of the working days in a 12-month period take place in the country where you work, your entire salary for that period will be taxed at source, i. e. via your Danish/Swedish employer.