Income from establishing, running and using artificial energy islands, offshore wind farms or facilities for storing CO2.
Requirements for businesses that establish, run or use energy islands, offshore wind farms and CO2 storing facilities
The company establishes itself permanently (a branch) in Denmark and as a result it has to withhold, report and pay Danish tax on the salaries of the employees.
You do so by setting up a branch with a Danish CVR no. (business registration number) at virk.dk
The employees working in Denmark's exclusive economic zone must be employed and paid by the Danish branch. The employees must have Danish tax cards.
Links:
How to get a tax card as a non-Danish employee
How to set up a permanent establishment in Denmark
This is how employers report and pay tax
What to be aware of when you employ non-Danish labour