Danish and Swedish authorities provided guidance to help commuters in the Øresund region (the metropolitan region of eastern Denmark and Skåne in southern Sweden) with regard to the income tax and social security implications of the “lockdown” that resulted from the coronavirus (COVID-19) pandemic.
Many commuters in the Øresund region are expected to have “split taxation” due to working from home during the lockdown period, and in some instances, may have a small upside in total taxation and, in other instances, an increased overall taxation.
Read a June 2020 report prepared by the KPMG member firm in Denmark
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.