Two regional tax administrations (Governmental), “SKAT København” and “Skatteverket södra regionen”, have in a partnership agreed to focus on the 250,000 small and medium-sized business in the Øresund-region and especially on barriers and hindrances in terms of taxes, in establishing businesses across the Danish/Swedish border.

It is a fact that only few of the small and medium-sized businesses have used the possibilities of free movement across the internal borders, and in the Øresund-Region the situation has hardly improved ten years after the opening of the Øresund-Bridge. Therefore it was decided to scrutinise the extent to which tax regulations and tax rules are experienced or thought of as being barriers when the businesses in question contemplate to start business activities across the border.

The main activities of the project are

• Systematically to identify experience- and thought barriers
• to identify the background for each of the identified barriers (legally and administratively determined)
• To describe how the businesses may overcome the barriers
• To attempt to eliminate or change as many of the barriers as possible
• To publish the identified and still exciting barriers and how to overcome them
• To examine how the businesses want to obtain the knowledge about barriers etc.
• To reduce the price for small and medium-sized business, when they want to obtain the knowledge of barriers
• To avoid having businesses unintendedly violating Swedish and Danish tax-legislation.

The increased value and result of the above activities is:

• To a linking together of the two tax-administrations in relation to facilitation of small and medium-sized businesses in the Øresund-region
• That businesses will experience that the two administrations act as one.
• That doubts about tax-matters when establishing cross-border businesses are eliminated.