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Victor Elovsson
Senior Associate
Stockholm
Newsletter
by Adrian Karami, Victor Elovsson and Ebba Perman Borg
Published:
On 10 June 2024, it was announced that the Governments of Sweden and Denmark had adopted a new Öresund Agreement (Sw. Öresundsavtal), which governs taxation of commuters crossing Öresund. See the agreement here.
The Öresund Agreement primarily regulates the taxation of commuters crossing the border between Sweden and Denmark. The objective of the revised agreement is to make the conditions for working remotely more flexible, extend the rules to public as well as private employees, and align the rules for taxing income and pensions for cross-border workers.
Once the Swedish parliament has approved and ratified the agreement, the aim is for it to enter into force in 2025.