Cross Border Commuters
If you live in another country (for example Sweden or Germany) and work in Denmark, you are considered a cross-border commuter. Whether you are eligible to work in Denmark right away depends on your citizenship. Please see below.
You are a cross-border commuter if you live in another EU/EEA country and work in Denmark. Most cross-border commuters in Denmark live in Sweden, Germany or Poland.
There are several definitions, so please note that the term "cross-border commuter" may mean something different in another context, for example with respect to law.
If the above apply to your situation, please refer to our checklist below, to see what steps you need to take and in what order.
Regardless of citizenship, you will have to apply for a tax number in order to get paid by CBS, unless you are eligible for the Researcher Tax Scheme. Read more about tax.
EU/EAA Nordic Citizens
Cross-border commuters who are a citizen of any other EU/EEA countries or one of the Nordic countries, can begin working at CBS without applying for residency documents.
Cross-border commuters who are a citizen of any other EU/EEA countries or one of the Nordic countries, can begin working at CBS without applying for residency documents.
Non EU/EAA Citizens
If you live abroad and you are a non EU/EEA citizen, you must hold a Danish work permit before you can begin working at CBS. Please contact HR International Support, who will help you with the application. Afterwards you can apply for a tax number in order to get paid.
Please note that a work permit as a commuter does not allow you to live in Denmark. Therefore, you must apply for a new residence and work permit if you want to move to Denmark.
If you live abroad and you are a non EU/EEA citizen, you must hold a Danish work permit before you can begin working at CBS. Please contact HR International Support, who will help you with the application. Afterwards you can apply for a tax number in order to get paid.
Please note that a work permit as a commuter does not allow you to live in Denmark. Therefore, you must apply for a new residence and work permit if you want to move to Denmark.
Cross-border commuters - Checklist
1. Residence and work permit
Please read above about the rules for residency in order to work in Denmark for cross-corder commuters.
If you are non EU/EEA citizen you must apply for a work permit. HR International Support will help you with this.
Please read above about the rules for residency in order to work in Denmark for cross-corder commuters.
If you are non EU/EEA citizen you must apply for a work permit. HR International Support will help you with this.
2. Taxes
Most cross-borders commuters working at CBS will pay taxes in Denmark. In order to get paid salary by CBS, you will need to apply for a personal tax number and register your expected income (I.E. apply for tax card) - you do this online. The tax number has the same format as the Danish civil registration number (CPR) and is necessary for some purposes where the CPR is normally used. The Danish tax authorities will send your tax number with information about your personal taxation to CBS. You will receive a document with the tax number on the address you provide.
Researcher taxation scheme
If you are going to apply for the researcher taxation scheme (only possible for researchers), HR International Support will help you apply for both researcher taxation and a tax number. In that case, please contact HR International Support for more information.
Most cross-borders commuters working at CBS will pay taxes in Denmark. In order to get paid salary by CBS, you will need to apply for a personal tax number and register your expected income (I.E. apply for tax card) - you do this online. The tax number has the same format as the Danish civil registration number (CPR) and is necessary for some purposes where the CPR is normally used. The Danish tax authorities will send your tax number with information about your personal taxation to CBS. You will receive a document with the tax number on the address you provide.
Researcher taxation scheme
If you are going to apply for the researcher taxation scheme (only possible for researchers), HR International Support will help you apply for both researcher taxation and a tax number. In that case, please contact HR International Support for more information.
3. Bank account
Bank accounts
When you begin working in Denmark, you must either open a Danish bank account or set up a foreign bank account as a NemKonto in order to be able to receive your salary. You must do this as soon as possible once you have received your your tax number.
All citizens in Denmark must have a NemKonto, which is tied to their CPR or tax number. Any Danish public authority or employer will pay you via your CPR or tax number.
Please be aware that if you set up a foreign account as NemKonto, your bank may charge a fee in order to receive payments from Denmark. HR International Support can also help you set up your foreign bank account as a NemKonto.
Some banks offer good solutions for commuters from Sweden, which are called "brokonto" (bridge account). Ask your local Swedish bank.
Bank accounts
When you begin working in Denmark, you must either open a Danish bank account or set up a foreign bank account as a NemKonto in order to be able to receive your salary. You must do this as soon as possible once you have received your your tax number.
All citizens in Denmark must have a NemKonto, which is tied to their CPR or tax number. Any Danish public authority or employer will pay you via your CPR or tax number.
Please be aware that if you set up a foreign account as NemKonto, your bank may charge a fee in order to receive payments from Denmark. HR International Support can also help you set up your foreign bank account as a NemKonto.
Some banks offer good solutions for commuters from Sweden, which are called "brokonto" (bridge account). Ask your local Swedish bank.
4. Health Card
As a cross-border commuter, you can get a special (yellow) health insurance card from Denmark that will give you the right to healthcare services in Denmark on equal terms with everyone else.
Once you have your tax number, you apply for the special health card online.
You have free choice of doctor, which means that if you get ill you can call any general practitioner and ask if they have time to see you.
As a cross-border commuter, you can get a special (yellow) health insurance card from Denmark that will give you the right to healthcare services in Denmark on equal terms with everyone else.
Once you have your tax number, you apply for the special health card online.
You have free choice of doctor, which means that if you get ill you can call any general practitioner and ask if they have time to see you.
5. Social security - unemployment, maternity etc.
Social security is rights and duties in relation to social services such as health insurance, maternity leave, pension, unemployment benefits etc. All countries have different systems with different systems with different duties, services and principles.
Social security is coordinated between EU/EEA countries with two main principles that a person can only be covered by the legislation of one country at a time but can transfer qualification periods and access some health services in other countries.
If you are only employed by CBS, you will be covered under Danish social security. If you are employed by more employers, please contact HR International Support.
When you are covered by Danish social security, you have to pay into Danish unemployment fund (A-kasse) in order to qualify for unemployment benefits, even if you would eventually claim the benefits in another country.
If you become a parent you will have to follow Danish rules regarding maternity/paternity leave and get benefits from Denmark.
Based on national Swedish rules it is still possible to have full access to the Swedish health system, if you live in Sweden. If you live in other EU countries, you might need a waiver form from Denmark. This waiver is issued along with the special health card (read more above).
Social security is rights and duties in relation to social services such as health insurance, maternity leave, pension, unemployment benefits etc. All countries have different systems with different systems with different duties, services and principles.
Social security is coordinated between EU/EEA countries with two main principles that a person can only be covered by the legislation of one country at a time but can transfer qualification periods and access some health services in other countries.
If you are only employed by CBS, you will be covered under Danish social security. If you are employed by more employers, please contact HR International Support.
When you are covered by Danish social security, you have to pay into Danish unemployment fund (A-kasse) in order to qualify for unemployment benefits, even if you would eventually claim the benefits in another country.
If you become a parent you will have to follow Danish rules regarding maternity/paternity leave and get benefits from Denmark.
Based on national Swedish rules it is still possible to have full access to the Swedish health system, if you live in Sweden. If you live in other EU countries, you might need a waiver form from Denmark. This waiver is issued along with the special health card (read more above).
The page was last edited by: HR // 05/10/2023
HR International Support
HR International Support
HR Services
Copenhagen Business School
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Email: i-staff.hr@cbs.dk