Cross-border workers

Cross-border workers do not have to apply for a registration certificate or a residence and work permit. However, as soon as you start work in Denmark, you must register at the Citizens’ Service office in the municipality of your employer.

You may be considered a cross-border worker if you are an EU/EEA citizen and you:

  • Work in Denmark
  • Have a permanent address in your home country
  • Regularly return to your country of residence

Step 1: Citizens’ Service – Special Health Insurance Card  

You must register at the Citizens’ Service office in the municipality of your employer to obtain a special health insurance card. The office will issue a special health insurance card for cross-border workers: ask for the E106 application form. Cross-border workers will not receive a CPR number.

In order to obtain a special health insurance card, it is a precondition that you:

  • Work a minimum of nine hours a week, 18 hours per 14 days, or 39 hours a month
  • Contribute to the ATP (Danish Labour Market Supplementary Pension Scheme)
  • Do not work in your country of residence.

Remember to bring:

  • Passport or ID with photo
  • Supporting documentation for marital status (original documents)
  • Employment contract

Step 2: Income Tax – Tax Card

You must have a tax card when you work in Denmark. SKAT is the Danish tax authority which issues tax cards. As a cross-border worker you will receive a personal tax number and a tax card as a cross-border commuter at the tax centre. We recommend that you consult SKAT’s website in order to learn more about how to contact SKAT and how to obtain a tax card at www.skat.dk/english

We recommend that you bring the following documents if you are to meet with SKAT in person:

  • Passport or ID with photo
  • Supporting documentation for marital status (marriage certificate if applicable)
  • Supporting documentation for your address in your country of residence
  • Latest income tax return from your country of residence
  • Employment contract
  • Bank details from your country of residence

For Hedensted and district the tax centre is located at:

Skattecenter Horsens
Løvenørnsgade 25
8700 Horsens

Step 3: Bank Account

You must have a bank account in order to receive your salary. As a cross-border worker you can only open a bank account after you have obtained a tax card.

Remember to bring:

  • Employment contract
  • Passport or ID with photo
  • Personal tax number/tax card

Ask the Bank to make the account a “NemKonto”. This will make it easier for employers and public authorities to transfer salary, benefits etc. to you.