The Danish frontier worker regime (“Grænsegængerreglerne”) holds a number of benefits. If eligible, you will be able to claim your taxes assessed as if you were a Danish resident. As such, you can then claim tax deductions in the Danish tax return and claim a personal allowance – we have listed some of the benefits below but it is a non-exhaustive list.
Benefits of using the frontier worker regime
You will have the right to deduct any expenses on interest from debt on your real estate.
Are you eligible?
To qualify for the frontier worker regime, you must either be limited liable to pay taxes to Denmark or fully liable to pay taxes to Denmark, but considered to be domiciled for tax purposes in your home country.
If you are still unsure if you are eligible for the frontier worker regime, you can take the following short survey for an estimate.
Includes all income which is subject to Danish taxes throughout the entire year, e.g. January 2022 – December 2022.
You shall also deduct expenses which relate to the income, e.g. premiums paid to an unemployment scheme, travel expenses, etc.