Become covered by the rules on cross-border workers
If you wish to be taxed in accordance with the rules on cross-border workers, you need to contact the Danish tax authorities to request this. If at least 75% of your total income comes from Denmark, you can choose whether to use the rules on cross-border workers by notifying the Danish tax authorities thereof, after which you will need to submit more information.
You can register as a cross-border worker in the self-service system E-tax (TastSelv) by clicking on the "Start" button.
- Click ‘Log on’ and ‘Log on for individuals’ at the top of the page
- Log on using your NemID/MitID
- Under ‘Ret årsopgørelse/oplysningsskemaet’ (Correct your tax assessment notice/tax return), you can register to be covered by the rules on cross-border workers
Or you can:
- Complete and submit form 04.009 EN (Tax return for taxpayers with limited liability) and form 04.031 EN (Supplement to tax return for taxpayers with limited liability), which are both available at the Danish tax authority.
- Form 04.009 EN
- Form 04.031 EN
- Forms at the Danish tax authority
Please note that if you wish to be covered by the rules on cross-border workers, you must notify the Danish tax authorities about this yourself for each applicable year. The deadline for notification is 1 July of the year following the chosen income year. If you want to change this choice, the tax authorities must be notified about this by no later than 30 June of the second calendar year after the end of the income year. If, for example, you want to be covered by the cross-border rules in the current income year, you must ensure that the tax authorities are notified about this by no later than 1 July of the following year, and you may change this choice up to 30 June of the following year.