Being a cross-border commuter

Cross-border commuter is a term for foreign national workers in Denmark who live in their home country.

Most cross-border commuters in Denmark are from Sweden and Germany.

When you commute between another country and Denmark, you must be aware of the special rules that apply relating to taxation and social security for cross-border commuters.

Note that the terms applying to your situation differ according to your nationality. Read more in the pdf below.

If you are a cross-border commuter, you may be entitled to certain social benefits from Denmark such as medical care, child and unemployment benefits.

You are a cross-border commuter if:

  • You work at least 9 hours per week in Denmark, 18 hours over a two week period or 39 hours a month.
  • You pay ATP (the Danish Labour Market Supplementary Pension).
  • You do not work in your country of residence.
  • You live in an EU or EFTA country.