If an employee, not living in Denmark, has an employer from another country than Denmark who is hiring him out on a contract to a Danish enterprise, the employee is liable to pay tax according to the rules on international hiring-out of labour.

• This means that the employee is liable to pay 8% labour market contributions and 30% hiring-out of labour tax.
• Danish enterprises hiring labour from abroad have to ensure that the tax is paid.
• The rules on hiring-out of labour also apply even though the foreign employer is VAT registered in Denmark.
• If you employ or hire an employee who does not hold a Nordic (EEA) passport or an EU passport, you must ensure that the employee has a residence and work permit. You can do so by contacting, for example, the Danish Immigration Service.