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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.

Additional info

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.

Step by step

In the case of a permanent establishment, please use this form instead.

You must either send the form by mail to
The Danish Business Authority
Langelinie Alle 17
2100 Copenhagen Ø
or email the scanned form to virksomhed@erst.dk.

Danish Business Authority

Phone: +45 72 20 00 30

Monday to Thursday 08:30-16:00,
Friday 09:00-15:00.

Write the Danish Business Authority's Customercenter.