Social security and taxation

Change in work pattern due to COVID-19

Danish employers must be attentive of social security and taxation for international employees, as their working conditions change.

Updated 25 May 2020


Social security

The Danish social security authorities have confirmed that changes in work pattern are disregarded, if the change is due to COVID-19.

If you already have a certificate of coverage (A1) stating Danish social security, this certificate is still valid even if your work pattern changes due to the COVID-19 situation.

Deloitte’s interpretation of this is that a person with a form A1 stating Danish social security can continue to be covered by Danish social security if he/she before and after the COVID-19 situation complies with the rules for Danish social security stated in the form A1. As the rules in the EU regulation are direct law in the member states, Deloitte assumes, that even without a form A1 in place, the above applies, if the work pattern changes due to COVID-19.

Social security Denmark/Sweden

The Swedish social security authorities, Forsäkringskassen, have informed that they take the same position and so has a number of EU countries. We recommend that you check for each country. 

Øresunddirekt, the joint public site for commuters across Oresund, has more detailed information for this specific DK-SE situation (in Danish only). 

Especially for the Oresund Agreement on social security this means that a person, who would normally cross the bridge to go to either Denmark or Sweden but now will stay at home working, will still be considered covered by the social security status in the country stated in the A1 he/she has. So no effect on social security status if the work pattern changes due to COVID-19. The same goes for agreements under article 16 (Oresund agreement on social security), but only if the agreement and the form A1 is in place, as article 16 is a deviation from the main rules.

Social security Denmark/Germany

We have been informed that Germany and Udbetaling Danmark state that, if you already have a certificate of coverage (A1) stating Danish or German social security this certificate is still valid, even if your work pattern changes due to the COVID-19 situation.


The Danish tax authorities have stated that at present they will apply the legislation as it is and therefore the work pattern determines the tax situation. This means that the right to tax may change to the other country, if the work pattern changes. 

The tax authorities have informed Deloitte that the ministry of taxation is evaluating measures to be taken, but most likely there will be no changes with regard to the Oresund agreement on tax. 

LL § 33 A

We expect that there will be law measures taken regarding the special Danish tax rule LL § 33A (stay abroad of at least six months, no work in Denmark and a maximum of 42 days per six months in Denmark), but until such new legislation is in place, the present rules apply. We do not know the content of possible amendments due to COVID-19.

Expat taxation

We do not expect changes regarding taxation under the expat scheme. Therefore, it is important for employees resident in Denmark to ensure that there is no tax liability abroad other than the 30 days allowed in situations. 

Oresund Agreement on tax

We do not expect changes regarding the Oresund Agreement on tax, so it is important that employers and employees check if it is possible to stay within the Oresund Agreement on tax by making sure to have enough workdays in the country of employment.  Please note that workdays are counted in a very special way, favoring the country of employment. The authorities will issue guidance shortly, and they expect most employees to be able to fulfill the conditions to remain in the Oresund Agreement on tax.

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