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Registration of company – Appendix 40.115

Provisions on liability when registering foreign companies with a permanent establishment in Denmark.

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Required

  • 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.

Additional info

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.

Step by step

In the case of a non-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.