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LEGAL NEWS - Have you registered your company at the Register of Foreign Service Providers – RUT?

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18. September 2014

The purpose of the registration is to ensure that foreign companies are complying with the Danish legislation, including working environment, safety and tax.   

While the EU Commission is still reviewing the conformity of the scope of the Danish RUT register with EU law, the Danish Working Environment Authority is undertaking controls of major construction sites in Denmark in co-operation with the Tax Authority, in order to ascertain that all foreign companies are correctly registered at RUT. In the event that foreign companies providing services in Denmark are not registered correctly, the Working Environment Authority will impose fines in the amount of up to 10.000 DKK.

Who needs to be registered in RUT?

- A foreign company posting workers to carry out temporary work in Denmark.
- Self-employed person providing temporary services in Denmark.
- Temp agencies posting workers to carry out temporary work in Denmark.

The law provides for some exceptions. A registration is not necessary, if the works will not exceed a time period of more than 8 days, if the services provided are qualified as fitting of technical equipment or installations, or if the employee or self-employed person working in Denmark is a specialist or qualified to fit, install, inspect, repair or inform about technical installations in Denmark.

Additionally, following persons are not required to register:

- Participators in seminars or conferences, including researchers, speakers etc. that are invited to give a speech
  or to teach.
- Professional artists participating in special cultural events.
- Persons on business trips for foreign companies that do not have a permanent establishment in Denmark. 
- Professional sportsmen and trainers participating in major sport events or training in Danish sports clubs. 
- Consultants providing consultancy services within auditing and accounting for a period of no longer than 8 days. 
- Employees posted within the company group for a period of no longer than 8 days. However, this does not 
  apply  for services within the construction, agriculture, forestry, horticulture, cleaning sector as well as for  
  restaurant and  hotel businesses. 
- Service providers within the service of cabotage

All other foreign companies are obliged to register in the RUT at the latest when starting the activities in Denmark. Any changes such as new workplace or longer time period must be notified in RUT no later than the first working day after the change has entered into force.

The registration can only be done online at www.virk.dk.

The purpose of the registration is to ensure that foreign companies are complying with the Danish legislation, including working environment, safety and tax. Some of the information given at RUT is passed on to trade unions in order to enable them to check whether the foreign companies – especially within the construction, agriculture, forestry, cleaning sector – are complying with the Danish minimum wages defined in the collective agreements. 

For further information please do not hesitate to contact LEAD - Legal Advice Denmark , Lawyer Alexandra Huber, phone 44 45 50 00.


 

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