Are different tax rules in Denmark and Sweden a deciding factor in terms of business willingness across the Øresund? The project Öresund Business Over Borders wanted to analyze this.

Tax rules - a barrier?
Research shows that only a few of the small and medium-sized businesses (SMS) have used the possibilities of free movement across the international borders. In the Oresund Region, the situation is the same - even ten years after the opening of the Oresund bridge. Many believe that complicated tax rules are the reason for this.

In the project Øresund Business Over Borders, SKAT København and Skatteverket södra regionen (regional tax administrations) studied whether tax rules and regulations refrain small and medium-sized businesses from producing and delevering services across the Danish/Swedish border in the Oresund Region.

Tax regulation of minor importance
The two project partners carried out analyses as well as workshops with consultants and businesses in order to identify real and experienced barriers. The work led to a two-day conference primarily targeted the executive level of the regional tax administration. The goal was to put forward a list of suggestions on how to help small and medium-sized businesses to do and establish new business across the border. In the analysis, one conclusion was that tax rules was not seen as the main barrier. However, cultural differences and the ability to understand new rules were seen as more important barriers.