Registration of company – Appendix 40.114
Provisions on liability when registering foreign companies without a permanent establishment in Denmark.
- When registering a foreign person, a copy of the person’s passport must be attached.
- When setting up a foreign business (not to be registered as a branch with the Danish Business Authority) a copy of the business registration certificate from the home country must be attached.
If a natural or legal person who does not have a permanent establishment in Denmark wishes to pay A-income, the income must be paid through an authorised legal representative who is domiciled in Denmark.
The authorised legal representative must withhold A-tax and labour market contributions according to section 46(4) and (5) of the Danish Withholding Tax Act (Kildeskatteloven) and section 7 of the Danish Labour Market Contributions Act (Arbejdsmarkedsbidragsloven).
The authorised legal representative is jointly responsible for the payment of A-tax and labour market contributions.
Danish Business Authority
Phone: +45 72 20 00 30
Monday to Thursday 08:30-16:00,