According to the general rules foreign contractors must give information to the Danish Tax Agency on their employees, see the previous section: Reporting requirements.

According to the Hydrocarbon Tax Act, the assignor is also obliged to give information on persons who are employed by the contractor. However, we will only demand this information from the assignor if the contractor omits to submit the information.

If the above information is not given in due time, we may impose daily penalties until the information has been given.