Hmm skulle jeg søge arbejde i Sverige: Skattemæssig betragtning omkring forholdene for en dansk-svensk grænsegænger. Heraf en retspolitisk analyse af udviklingen for grænsegængere i Øresundsregionen

Anders Nyrup

Student thesis: Master thesis


About 700 Danish workers commute to Sweden every day compared to 19,000 Swe-­‐ dish workers, who commute to Denmark. The aim of this thesis is to analyse issues in relation to tax and other significant work conditions relating to the Danish-­‐Swedish frontier. It is also considered in which degree the legal policy contributes to the imbal-­‐ ance between the two groups of cross-­‐border commuters across Øresund. Owing to the possibility exclusive for frontier workers of paying only a 25% tax, the taxation situation has proven to be advantageous for the Danish frontier. This ad-­‐ vantage is further increased through the different adjustment methods aimed toward preventing double taxation. The fact that over different periods of time there have always been more people who commuted from Sweden to Denmark than vice versa could to some extent be explained by demographic location. As a capital Copenhagen naturally has a greater attraction than Malmø. It is found that the legal policy decisions that have been made in the period 1/1-­‐1997 to 1/10-­‐2011 don’t significantly contribute to this bias. In contrast, the favourable cur-­‐ rency between SEK and DDK gave frontiers from Sweden an economic advantage that could partly explain the difference in the amount of frontiers. Additionally, there has been a great demand for labour in Denmark, witch has encouraged Swedish employees to get job in Denmark. It is further possible that differences in levels of wages were contributing to the low amount of Danish frontiers. However, calculations done in this thesis suggest that this argument isn’t completely true. Although the Swedish income is generally lower than the Danish ditto, it is possible that Swedish wages after taxation is equal to Danish be-­‐ cause of the lower tax paid. Thus differences in payment shouldn’t prevent Danish em-­‐ ployees from taking job in Sweden. From an interview conducted at Tax Centre Øresund it become obvious that infor-­‐ mation directed toward the Danish frontier is not optimally communicated. This results in a “hiding of information”, that makes the common information about the tax rates and other basics not widely known. For example the mainpart of the latent Danish fron-­‐ tiers doesn’t know about the favourable taxation for people not living in Sweden and the adjustments made to avoid double taxation. Thus it is possible that a more appropriate level of information will reduce uncertainty and thereby open opportunities for more commuters to work in Sweden

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2011
Number of pages118