Working Paper, Department of Environmental and Business Economics, University of Southern Denmark 11
In this paper some legal aspects concerning the border commuting between Germany and Denmark are presented and discussed. The content of the paper falls in three main parts. Firstly, as a consequence of the wish to enhance the process of the European integration the actual extent of cross-border commuting is presented, then a brief discussion of the advantages and disadvantages follows. Secondly, the focus is on the tax systems in the two countries and the differences between these systems concerning cross-border commuting. Also, various labour market aspects are introduced in the discussion. As shown in the paper, commuters may feel themselves discriminated by differences between the Danish and German systems that in the past have trigged off several cases at the European Court of Justice, which is the issue of the final part of the paper.