Registration of company – Appendix 40.115
Provisions on liability when registering foreign companies with 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), you must attach a copy of the registration certificate from the home country.
According to the Danish Withholding Tax Act (Kildeskatteloven), the foreign company with a permanent establishment in Denmark is obliged to have salary etc. paid through an authorised legal representative domiciled in Denmark, as the company is not legally domiciled in the EU, or in a country with which Denmark has an agreement on mutual collection assistance modelled on the EU rules (i.e. the Faroe Islands, Greenland, Iceland and Norway).
The authorised legal representative must withhold A-tax and labour market contributions in accordance with section 46(4) of the Danish Withholding Tax Act (Kildeskatteloven) and section 7 of the Danish Labour Market Contributions Act (Arbejdsmarkedsbidragsloven).
The authorised legal representative is liable 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,