When you want your non-Danish business to carry out work in Denmark, you need to know the Danish tax rules.

Below, you will find links to pages that have the information you should know. You can read about how to register your business in the Danish RUT register, (Register of Foreign Service Providers) information on when you are subject to Danish tax and VAT, and what you need to be aware of if you hire out one of your employees to a business in Denmark.

Select the relevant situation below.

Register your business in the RUT register

When you are going to operate in Denmark as a non-Danish business, you have to register your business in the Danish Register of Foreign Service Providers (RUT) at virk.dk. 

There, you enter information about your own business, about the Danish business that you will be working for and the employees who will be working for the business in Denmark.

Avoid a fine - enter the correct information

It is important to check that the information entered in the RUT register about your business and the business you will be working for in Denmark is correct. This way, both you and the Danish business avoid getting a fine.

The below pages can help you gain an overview of the Danish tax rules and when you have to pay tax in Denmark. The information listed includes permanent establishment, the 183-day rule and hiring out of labour.

Tax rules for non-Danish businesses operating in Denmark  

Your Danish business tax affairs

For Danish businesses using non-Danish subcontractors

Danish businesses that are hiring non-Danish labour can read about the rues at When your business has non-Danish subcontractors.  Please note that this page is in Danish. 

At VAT you can see when you are subject to VAT in Denmark. If you are subject to VAT in Denmark, you can see how you file your VAT return and the deadlines that apply to you.

If your non-Danish business works on a construction site in Denmark, the general rule is that you put up visible signs so that it is easy to see which businesses are working on the site. This way, you avoid getting a fine. 

If you use a car from your home country for business purposes in Denmark, you must have documentation of your RUT registration (Register of Foreign Service Providers) clearly visible through the front window of your call at all times.

You can read more about the requirement for signs at construction sites and in cars for business purposes at When your business has non-Danish subcontractors. Please note that this page is in Danish.

As a non-Danish business, you could be subject to the rules on hiring out of labour if you hire out your employees to a Danish business.

If as a business owner you are hired out along with your employees, you could be considered a Danish employee in the business you work for. This means that you will be charged tax in Denmark on the payment you receive from the Danish business.

Read about which category you belong to at Clarify your business status for tax purposes.

Read about the rules on hiring out of labour at Hired out to a Danish business

For Danish businesses hiring non-Danish labour

Danish businesses can read about the rules on hiring out labour at Hiring non-Danish labour. Please note that this page is in Danish.

If you bring employees with you to Denmark or if you have to hire new ones, you can read about the Danish rules at Employees and pay.

Your employees can apply for a Danish tax card and a personal tax number at Danish tax card and personal tax number. This guide is available in five different languages.

If you work as a freelancer in Denmark, you have to pay tax and labour market contributions on your income. At Tax as a freelancer you can read more about how much you have to pay and how you get started.

When you start your own business in Denmark, you will be classified into one of four categories for tax purposes. The category is key in determining the deduction value of your expenses, and whether you have to pay labour market contributions and whether loss is deductible. 

You can read about the four categories at Clarify your business status for tax purposes.

At Starting a business you can see how you get off to a good start with your business.
At Own business you can read about the general rules that apply when you own a business in Denmark.

Please note that new businesses have to register in Denmark via the following form: Registration of non-Danish business (Form 40.112)

Get an overview of the Danish tax rules

The below pages can help you gain an overview of the Danish tax rules and when you have to pay tax in Denmark. The information listed includes permanent establishment, the 183-day rule and hiring out of labour.

Tax rules for non-Danish businesses operating in Denmark  

Your Danish business tax affairs

For Danish businesses using non-Danish subcontractors

Danish businesses that are hiring non-Danish labour can read about the rues at When your business has non-Danish subcontractors.  Please note that this page is in Danish. 

If you want to close your business in Denmark, you have to deregister your business.

At Closing a business you can see what to do.

Please see our legal guide (in Danish) for further legal information.