Register of Foreign Service Providers (RUT)

There is no upper or lower limit on the duration of the work period to be considered as a posting. The posting commences as soon as the employee starts work in Denmark. Therefore, the company must register the posting in RUT from the time at which work is commenced.

A worker posted to Denmark is an employee who usually works in a country other than Denmark, but who is temporarily working in Denmark.

A company is regarded as posting employees in the following situations:

1. When, at its own expense and under its own management, a company stations an employee in Denmark in connection with performance of a service for a recipient in Denmark.

2. When a company stations an employee at a place of business, at a company within the same group, or at a company with a similar connection to the company responsible for the posting.

3. When a temp agency or a similar labour provider stations an employee at a user company.

Another condition is that there is an employment relationship between the employee and the posting company, or between the employee and another company which has provided the employee for the posting company.

1. Participation in seminars and conferences, including researchers, lecturers and others who have been invited to teach or hold a talk etc.
2. Participation in individual artistic events by professional artistes.
3. Participation in business trips for foreign firms or companies which do not have a permanent place of business in Denmark.
4. Participation in individual major sports events or trials/training at a Danish sports club by professional sportspeople/coaches.
5. Supply of consultancy services within accounting and auditing for up to eight days.
6. Posting within a group by a company for up to eight days. However, this does not apply if the service involves construction work, agriculture, forestry and nursery work, cleaning, including window cleaning, as well as hotel and restaurant work.
7. Cabotage (transport of goods in Denmark in connection with international transport).
8. Supply of a technical facility or a technical installation if the work does not take more than eight days and if the employee or self-employed person posted to work in Denmark is a specialist or qualified to fit, install, inspect, repair or inform about the technical facility or installation in Denmark.

NOTE: With regard to point 8, all parts must be met if the service is to be exempt from the duty to register in RUT. Point 8 is known as the “fitter rule”. It implies that some types of posting of employees are exempt from the duty to register in RUT. This applies to postings where all of the following three conditions are met:  

1. Supply of the service does not last for more than eight days, and
2. The service is part of the supply of a technical facility or a technical installation, and
3. The employee or the self-employed person has been tasked with or specialises in or is qualified to fit, install, inspect, repair or inform about a technical facility or a technical installation in Denmark.

The exemption is relevant for companies supplying high-technology machinery to Danish industrial companies, for example, and in cases where the foreign supplier’s expertise and know-how are required to enable the recipient in Denmark to start using the technical facility or installation as soon as possible. 

NB: For example, the exemption from the duty of registration does not apply to postings related to performing general building and construction work. Nor does it apply to decommissioning or dismantling old machinery, technical facilities or installations, whatever the sector.