New executive order on the registration of foreign companies with expatriated employees

Date 15 maj. 2009
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On 6 April 2009, the Danish Commerce and Companies Agency issued an executive order pursuant to the Danish Act on Expatriated Employees.



Registration of foreign companies with expatriated employees


As from 1 May 2008, foreign companies expatriating employees to Denmark shall report certain information about the company and its employees to a register with the Danish Commerce and Companies Agency (the RUT register).


Apart from registering for VAT when delivering services in Denmark, all companies commencing the delivery of services in Denmark after 1 May 2008 are required to report information about employees expatriated in relation to a specific assignment.


A foreign company expatriating employees to Denmark is required to report the following information:


    1.    Name and business address of the registrable company

    2.    CVR no. or SE no. if such number has previously been


    3.    Date of commencement and completion of services

    4.    Place of delivery of the services

    5.    Contact person for the registrable company in Denmark

    6.    Industry code of the company

    7.    Identity of employees expatriated by the company and the

            duration of each employee’s expatriation


Upon registration, the Danish Commerce and Companies Agency will award the company a RUT registration number.



Time of registration


The RUT registration must be completed before or at the same time as the activities commence. Any changes to the information must be reported no later than eight calendar days after the changes come into force.





Certain short-term expatriation is exempt from the duty of registration. Expatriation is exempt when it is part of the delivery of a technical plant or installation, where the duration of the expatriation is a maximum of eight calendar days and the expatriate is assigned to and specialised or qualified to install, assemble, inspect, repair or inform about such plant or installation.



Disclosure of information


The following registered information may only be disclosed to other than Danish authorities:


    1.    Name, telephone number and business address of the

            registrable company

    2.    Contact person for the registrable company in Denmark

    3.    Industry code of the company

    4.    Whether the foreign company has activities in Denmark


Anyone who receives information from the register may only use the information as an end-user and solely for internal purposes. It is not permitted to pass on or publish information received from the register.


Danish authorities are only permitted to use information received from the register to supervise the compliance of Danish regulation in connection with the expatriation and for statistics on foreign companies and expatriation.



Failure to register


Failure to register the information on time is fined if the company entirely fails to submit the information; if the information is filed too late (i.e. after the assignment has commenced) or; if the information is inadequate.




If you have questions or require additional information on RUT registration, please contact attorney Dan Moalem ( ) or attorney Christina Lund (


The above does not constitute legal counselling, and Moalem Weitemeyer Bendtsen does not warrant the accuracy of the information. With the above text, Moalem Weitemeyer Bendtsen has not assumed responsibility of any kind as a consequence of a reader’s use of the above as a basis of decisions or considerations.