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Denmark Ratifies New Agreement with Sweden on Taxation of Cross-Border Workers

25 November 2024

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Treaty Development

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Denmark-Sweden

On 20 November 2024, Denmark published the law for the ratification of the new agreement with Sweden concerning the taxation of cross-border workers, which was signed on 10 June 2024. Among other things, the agreement clarifies taxing rights under the 1996 Nordic Convention and sets out rules for pensions, remote work, and expenses for travel. The agreement will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the new agreement will replace the 2003 agreement between the two countries.