Working from Bulgaria for a Danish employer

Where do you pay tax when you work remotely from Bulgaria?

Under the double tax treaty, salary is in principle taxed in the country where the work is physically carried out. If you work from Bulgaria, Bulgaria is the country of work, even if both your employer and your contract are Danish.

What this means in practice depends on where you are tax resident. Distinguish between a temporary stay where you keep your home in Denmark and an actual move to Bulgaria.

If you keep your home in Denmark

If you remain resident in Denmark, the treaty's 183-day rule applies, calculated per calendar year. If you work in Bulgaria for no more than 183 days in a calendar year for an employer that is not resident in Bulgaria, and the salary is not borne by a permanent establishment there, the salary is in principle taxed only in Denmark.

If these conditions are not met, Bulgaria can tax the salary for the work there, and Denmark gives credit relief. If you work abroad for at least 6 months and are liable to tax in the country of work, section 33 A of the Danish Tax Assessment Act (ligningslovens § 33 A) can instead reduce your Danish tax. You may spend no more than 42 days in Denmark in a 6-month period, and the rule only applies to ordinary employment.

If you move to Bulgaria and work from there

If you give up your home in Denmark, you are no longer fully liable to tax there. Salary for work carried out in Bulgaria is then not taxed in Denmark, while salary for workdays in Denmark can still be taxed in Denmark.

If you become resident in Bulgaria, the salary for work there must be declared in Bulgaria. If your Danish employer does not withhold Bulgarian tax, you must handle the reporting and payment yourself. Also make sure your Danish forskudsopgørelse (preliminary income assessment) reflects the move, so Danish tax is not withheld from salary Denmark cannot tax.

• Keep a calendar of workdays in Denmark and in Bulgaria.
• Update your forskudsopgørelse in TastSelv once your moving date is fixed.
• Keep payslips and proof of tax paid in both countries.

Social security and A1: which country should you be insured in?

Social security is decided under EU rules and separately from tax. The main rule is that you are covered by social security in the country where you work. If you work entirely from Bulgaria, the starting point is therefore Bulgarian social security.

You can keep Danish social security if your Danish employer posts you for up to 24 months, you worked in Denmark immediately before, and the employer has substantial activity in Denmark. If you live in Denmark and work in several EU countries, you are covered by Danish social security if at least 25 percent of your work takes place in Denmark. An A1 certificate from Udbetaling Danmark documents that you are covered by Danish social security.

The European framework agreement on cross-border telework cannot be used between Denmark and Bulgaria. As of September 2026, neither country is on the official list of signatories to the agreement.

What does your Danish employer need to consider?

If you are covered by Bulgarian social security, your employer must register and pay contributions in Bulgaria, even if the company is not established there, and register you with the local authorities. Agree in advance who handles registration and payments.

Your employer should also consider whether your work from Bulgaria can affect the company's own tax position, for example whether a permanent establishment could arise. This depends on factors such as your tasks and authority.

• Agree the period, place of work and any workdays in Denmark in writing.
• Clarify whether to apply for an A1 or whether you must be registered for Bulgarian social security.
• Decide who reports salary and withholds tax in each country.
• Check whether insurance and your pension scheme cover work from Bulgaria.