Permanent establishment
If a non-Danish business sets up a permanent establishment in Denmark,it must:
- pay tax in Denmark on profits made in Denmark
- withhold tax on the pay earned by employees in Denmark.
The same applies to non-Danish self-employed persons setting up a permanent establishment in Denmark.
Your business will only be regarded as having a permanent establishment, if:
- the business activities are carried on from a fixed place of business; and
- the activities are carried out with a certain degree of permanency.
For further legal information in Danish see our legal guide .