Busi\u00adness dealings with Den\u00admark: VAT, per\u00adma\u00adnent estab\u00adlish\u00adments and contracts<\/p>\n\n\n\n
It takes ten minu\u00adtes to get from Flens\u00adburg to Pad\u00adborg, and half an hour to Aaben\u00adraa. For many busi\u00adnesses in the regi\u00adon, Den\u00admark is the\u00adr\u00ade\u00adfo\u00adre not an export mar\u00adket, but sim\u00adply part of their day-to-day busi\u00adness. The who\u00adle\u00adsa\u00adler sup\u00adpli\u00ades Danish cus\u00adto\u00admers, the metal fabri\u00adca\u00adtor is erec\u00adting a hall in S\u00f8n\u00adder\u00adborg, and the elec\u00adtri\u00adcal firm is sen\u00adding two fit\u00adters to a buil\u00adding site in Kol\u00adding for three weeks.<\/p>\n\n\n\n
From a legal and tax per\u00adspec\u00adti\u00adve, the\u00adre is always a boun\u00adda\u00adry to con\u00adsider. For the Ger\u00adman side, Ger\u00adman VAT and inco\u00adme tax law app\u00adly, as does the dou\u00adble taxa\u00adti\u00adon agree\u00adment bet\u00adween Ger\u00adma\u00adny and Den\u00admark. In addi\u00adti\u00adon, the\u00adre are Danish report\u00ading and regis\u00adtra\u00adti\u00adon requi\u00adre\u00adments. We high\u00adlight whe\u00adre typi\u00adcal mista\u00adkes tend to occur in prac\u00adti\u00adce and how they can be avoided.<\/p>\n\n\n\n
If a Ger\u00adman com\u00adpa\u00adny sup\u00adpli\u00ades goods to a Danish com\u00adpa\u00adny and the goods arri\u00adve in Den\u00admark, the sup\u00adp\u00adly is exempt from VAT in Ger\u00adma\u00adny (Sec\u00adtion 4(1)(b), Sec\u00adtion 6a of the Ger\u00adman VAT Act (UStG)). The Danish cus\u00adto\u00admer pays tax on the purcha\u00adse in Den\u00admark. The VAT exemp\u00adti\u00adon is sub\u00adject to three con\u00addi\u00adti\u00adons, which the tax office checks tho\u00adrough\u00adly during a tax audit. Sin\u00adce 2020, a VAT regis\u00adtra\u00adti\u00adon num\u00adber and a reca\u00adpi\u00adtu\u00adla\u00adti\u00adve state\u00adment have been expli\u00adcit requi\u00adre\u00adments for the exemption:<\/p>\n\n\n\n
The invoice must also include a refe\u00adrence to the tax-exempt intra-Com\u00admu\u00adni\u00adty sup\u00adp\u00adly and the VAT regis\u00adtra\u00adti\u00adon num\u00adbers of both par\u00adties (Sec\u00adtion 14a(3) of the Ger\u00adman Value Added Tax Act (UStG)).<\/p>\n\n\n\n
Coll\u00adec\u00adtion is par\u00adti\u00adcu\u00adlar\u00adly pro\u00adne to errors. If the Danish cus\u00adto\u00admer coll\u00adects the goods them\u00adsel\u00adves in Flens\u00adburg, the sup\u00adpli\u00ader does not have their own con\u00adsign\u00adment note. The signed con\u00adfir\u00adma\u00adti\u00adon of arri\u00adval is then often the only pro\u00adof that the goods have crossed the bor\u00adder. It should the\u00adr\u00ade\u00adfo\u00adre be signed at the time of coll\u00adec\u00adtion. The result is 19 per cent VAT, which the sup\u00adpli\u00ader can hard\u00adly char\u00adge the cus\u00adto\u00admer retrospectively.<\/p>\n\n\n\n
In the case of ser\u00advices pro\u00advi\u00added to Danish com\u00adpa\u00adnies, the place of sup\u00adp\u00adly is gene\u00adral\u00adly in Den\u00admark, at the customer\u2019s regis\u00adtered office (Sec\u00adtion 3a(2) of the Ger\u00adman Value Added Tax Act). The cus\u00adto\u00admer is lia\u00adble for Danish VAT under the rever\u00adse-char\u00adge mecha\u00adnism. The Ger\u00adman invoice is issued wit\u00adhout VAT and must include the state\u00adment \u201eVAT lia\u00adbi\u00adli\u00adty lies with the reci\u00adpi\u00adent of the ser\u00advice\u201c as well as the VAT regis\u00adtra\u00adti\u00adon num\u00adbers of both par\u00adties. It must be issued by the 15th of the fol\u00adlo\u00adwing month (Sec\u00adtion 14a(1) of the Ger\u00adman VAT Act). The\u00adse sup\u00adpli\u00ades must also be included in the reca\u00adpi\u00adtu\u00adla\u00adti\u00adve statement.<\/p>\n\n\n\n
This appli\u00ades, for exam\u00adp\u00adle, to con\u00adsul\u00adtancy, plan\u00adning, soft\u00adware deve\u00adlo\u00adp\u00adment, adver\u00adti\u00adsing and the repair of mova\u00adble pro\u00adper\u00adty. Excep\u00adti\u00adons app\u00adly, among\u00adst other things, to ser\u00advices rela\u00adting to land, pas\u00adsen\u00adger trans\u00adport and admis\u00adsi\u00adon tickets to events.<\/p>\n\n\n\n
Ser\u00advices rela\u00adting to a plot of land are dee\u00admed to be sup\u00adpli\u00aded at the loca\u00adti\u00adon of that plot (Sec\u00adtion 3a(3)(1) of the Ger\u00adman Value Added Tax Act (UStG)). This appli\u00ades to con\u00ads\u00adtruc\u00adtion work, instal\u00adla\u00adti\u00adons, repairs to buil\u00addings and valua\u00adtions of plots of land. If the busi\u00adness sup\u00adpli\u00ades the mate\u00adri\u00adals and installs them per\u00adma\u00adnent\u00adly, this con\u00adsti\u00adtu\u00adtes a \u2018sup\u00adp\u00adly of work and mate\u00adri\u00adals\u2019 for VAT pur\u00adpo\u00adses, which is also car\u00adri\u00aded out at the instal\u00adla\u00adti\u00adon site in Den\u00admark. Read more about the distinc\u00adtion in our artic\u00adle Sup\u00adp\u00adly of works or per\u00adfor\u00admance of works<\/a>.<\/p>\n\n\n\n The key fac\u00adtor, then, is who you are working for:<\/p>\n\n\n\n The\u00adre is no sum\u00adma\u00adry decla\u00adra\u00adti\u00adon for pro\u00adper\u00adty-rela\u00adted ser\u00advices. Howe\u00adver, the\u00adre are addi\u00adtio\u00adnal obli\u00adga\u00adti\u00adons in Den\u00admark in this regard.<\/p>\n\n\n\n Anyo\u00adne who tem\u00adpo\u00adr\u00ada\u00adri\u00adly sends employees to Den\u00admark to pro\u00advi\u00adde a ser\u00advice must regis\u00adter with the Danish \u201eRegis\u00adter for uden\u00adlands\u00adke tje\u00adnes\u00adtey\u00adde\u00adre\u201c (RUT). For self-employ\u00aded per\u00adsons wit\u00adhout employees, this requi\u00adre\u00adment appli\u00ades in cer\u00adtain sec\u00adtors, par\u00adti\u00adcu\u00adlar\u00adly in con\u00ads\u00adtruc\u00adtion and in the instal\u00adla\u00adti\u00adon and repair of machi\u00adnery. Regis\u00adtra\u00adti\u00adon must take place no later than the start of work; any chan\u00adges must be repor\u00adted by the next working day. Late regis\u00adtra\u00adti\u00adon may result in a fine of 10,000 Danish kro\u00adner, appro\u00adxi\u00adm\u00adate\u00adly 1,340 euros.<\/p>\n\n\n\n Danish cli\u00adents in the con\u00ads\u00adtruc\u00adtion, agri\u00adcul\u00adtu\u00adre, hor\u00adti\u00adcul\u00adtu\u00adre and clea\u00adning sec\u00adtors are obli\u00adged to ask to see pro\u00adof of a RUT num\u00adber. If this is not pro\u00advi\u00added, they must inform the Danish Working Envi\u00adron\u00adment Aut\u00adho\u00adri\u00adty. Den\u00admark has tigh\u00adten\u00aded its checks in recent years. From 1 Janu\u00adary 2026, a copy of the ser\u00advice con\u00adtract must also be uploa\u00added to the RUT sys\u00adtem when regis\u00adtering. A Ger\u00adman com\u00adpa\u00adny wit\u00adhout a RUT num\u00adber will the\u00adr\u00ade\u00adfo\u00adre quick\u00adly beco\u00adme a pro\u00adblem for its cli\u00adent on Danish con\u00ads\u00adtruc\u00adtion sites.<\/p>\n\n\n\n As long as a Ger\u00adman com\u00adpa\u00adny does not have a per\u00adma\u00adnent estab\u00adlish\u00adment in Den\u00admark, it pays tax in Ger\u00adma\u00adny on its pro\u00adfits from its busi\u00adness in Den\u00admark. For con\u00ads\u00adtruc\u00adtion sites and instal\u00adla\u00adti\u00adon pro\u00adjects, the dou\u00adble taxa\u00adti\u00adon agree\u00adment sets a clear thres\u00adhold: a con\u00ads\u00adtruc\u00adtion or instal\u00adla\u00adti\u00adon pro\u00adject is only dee\u00admed to con\u00adsti\u00adtu\u00adte a per\u00adma\u00adnent estab\u00adlish\u00adment if its dura\u00adti\u00adon exceeds twel\u00adve months (Artic\u00adle 5(3) of the Dou\u00adble Taxa\u00adti\u00adon Agree\u00adment with Den\u00admark). Irre\u00adspec\u00adti\u00adve of this, a fixed place of busi\u00adness in Den\u00admark, such as an office or a work\u00adshop, may con\u00adsti\u00adtu\u00adte a per\u00adma\u00adnent estab\u00adlish\u00adment. A mere warehouse or dis\u00adtri\u00adbu\u00adti\u00adon cent\u00adre is not suf\u00adfi\u00adci\u00adent for this pur\u00adpo\u00adse (Artic\u00adle 5(4) of the Den\u00admark Dou\u00adble Taxa\u00adti\u00adon Agreement).<\/p>\n\n\n\n If a per\u00adma\u00adnent estab\u00adlish\u00adment ari\u00adses, Den\u00admark may tax the pro\u00adfits attri\u00adbu\u00adta\u00adble to it. Ger\u00adma\u00adny exempts the\u00adse pro\u00adfits (Artic\u00adle 24 of the Den\u00admark Dou\u00adble Taxa\u00adti\u00adon Agree\u00adment). Howe\u00adver, in the case of sole trad\u00aders and part\u00adners in part\u00adner\u00adships, the\u00adse pro\u00adfits increase the tax rate on their other inco\u00adme (pro\u00adgres\u00adsi\u00adon clau\u00adse). In Den\u00admark, this then gives rise to spe\u00adci\u00adfic tax return and accoun\u00adting obligations.<\/p>\n\n\n\n For lar\u00adge pro\u00adjects, it is worth bea\u00adring the twel\u00adve-month limit in mind right from the start. Delays, tem\u00adpo\u00adra\u00adry inter\u00adrup\u00adti\u00adons and rework are gene\u00adral\u00adly included in this. The start and end dates of on-site work should the\u00adr\u00ade\u00adfo\u00adre be cle\u00adar\u00adly documented.<\/p>\n\n\n\n If employees of a Ger\u00adman com\u00adpa\u00adny work tem\u00adpo\u00adr\u00ada\u00adri\u00adly in Den\u00admark, their wages remain taxa\u00adble in Ger\u00adma\u00adny under the dou\u00adble taxa\u00adti\u00adon agree\u00adment pro\u00advi\u00added that all three of the fol\u00adlo\u00adwing con\u00addi\u00adti\u00adons are met (Artic\u00adle 15(2) of the Dou\u00adble Taxa\u00adti\u00adon Agree\u00adment with Den\u00admark): The employee works in Den\u00admark for no more than 183 days in the calen\u00addar year, the employ\u00ader is not resi\u00addent in Den\u00admark, and the wages are not paid by a Danish per\u00adma\u00adnent estab\u00adlish\u00adment. It is the working days in Den\u00admark that are coun\u00adted, not the days spent there.<\/p>\n\n\n\n A par\u00adti\u00adcu\u00adlar fea\u00adture of Danish law may throw a span\u00adner in the works. If staff work on an hour\u00adly basis and under the ins\u00adtruc\u00adtions of the Danish cli\u00adent, as if they were part of that client\u2019s busi\u00adness, Den\u00admark tre\u00adats this as the sup\u00adp\u00adly of labour (\u201earbejd\u00adsud\u00adle\u00adje\u201c). The wages are then taxa\u00adble in Den\u00admark from the very first day, with a flat-rate tax of around 35 per cent. The 183-day rule under the agree\u00adment does not app\u00adly to com\u00admer\u00adcial labour hire eit\u00adher (Art. 15(4) of the Den\u00admark Dou\u00adble Taxa\u00adti\u00adon Agree\u00adment). Ger\u00adma\u00adny then cre\u00addits the Danish tax. Howe\u00adver, Den\u00admark inter\u00adprets the con\u00adcept of tem\u00adpo\u00adra\u00adry agen\u00adcy work more broad\u00adly than Ger\u00adma\u00adny. If the Ger\u00adman tax aut\u00adho\u00adri\u00adties do not con\u00adsider it to be tem\u00adpo\u00adra\u00adry agen\u00adcy work, both count\u00adries will tax the wages, and the\u00adre is a risk of dou\u00adble taxa\u00adti\u00adon. A fixed-pri\u00adce con\u00adtract for work and ser\u00advices, with the Ger\u00adman com\u00adpa\u00adny pro\u00advi\u00adding its own site manage\u00adment and retai\u00adning the right to issue ins\u00adtruc\u00adtions, keeps this risk to a minimum.<\/p>\n\n\n\n EU rules app\u00adly to social secu\u00adri\u00adty. In the case of a pos\u00adting las\u00adting up to 24 months, employees remain cover\u00aded by the Ger\u00adman social secu\u00adri\u00adty sys\u00adtem (Artic\u00adle 12 of Regu\u00adla\u00adti\u00adon (EC) No 883\/2004). The A1 cer\u00adti\u00adfi\u00adca\u00adte ser\u00adves as pro\u00adof of this and should be appli\u00aded for even for short-term assignments.<\/p>\n\n\n\n Den\u00admark does not have a sta\u00adtu\u00adto\u00adry mini\u00admum wage. Wages and working con\u00addi\u00adti\u00adons are regu\u00adla\u00adted by coll\u00adec\u00adti\u00adve agree\u00adments. We explain which Danish working con\u00addi\u00adti\u00adons app\u00adly to pos\u00adted workers and what should be included in an employ\u00adment con\u00adtract for assign\u00adments abroad in the Employ\u00adment law<\/a>.<\/p>\n\n\n\n Many busi\u00adnesses in the regi\u00adon employ staff who live in Den\u00admark and work in Ger\u00adma\u00adny. Their wages are gene\u00adral\u00adly taxed in Ger\u00adma\u00adny (Artic\u00adle 15(1) of the Den\u00admark-Ger\u00adma\u00adny Dou\u00adble Taxa\u00adti\u00adon Agree\u00adment); the agree\u00adment does not con\u00adtain any spe\u00adci\u00adfic pro\u00advi\u00adsi\u00adons for cross-bor\u00adder com\u00admut\u00aders. If such employees work part\u00adly from home in Den\u00admark, the juris\u00addic\u00adtion for tax and social secu\u00adri\u00adty con\u00adtri\u00adbu\u00adti\u00adons may chan\u00adge. This should be che\u00adcked befo\u00adre any home-working arran\u00adge\u00adment is agreed.<\/p>\n\n\n\n In the case of sales con\u00adtracts bet\u00adween busi\u00adnesses, the UN Con\u00adven\u00adti\u00adon on Con\u00adtracts for the Inter\u00adna\u00adtio\u00adnal Sale of Goods (CISG) auto\u00adma\u00adti\u00adcal\u00adly appli\u00ades bet\u00adween Ger\u00adma\u00adny and Den\u00admark unless the par\u00adties exclude its appli\u00adca\u00adti\u00adon. This also appli\u00ades to con\u00adtracts for goods that have yet to be manu\u00adfac\u00adtu\u00adred. Sin\u00adce 2013, it has also appli\u00aded to the con\u00adclu\u00adsi\u00adon of con\u00adtracts, fol\u00adlo\u00adwing Denmark\u2019s with\u00addra\u00adwal of its pre\u00advious reser\u00adva\u00adti\u00adon. The UN Con\u00adven\u00adti\u00adon on Con\u00adtracts for the Inter\u00adna\u00adtio\u00adnal Sale of Goods dif\u00adfers from Ger\u00adman sales law in key respects, such as noti\u00adce peri\u00adods for defects and com\u00adpen\u00adsa\u00adti\u00adon for damages.<\/p>\n\n\n\n Den\u00admark does not app\u00adly the Euro\u00adpean Rome I Regu\u00adla\u00adti\u00adon on the law appli\u00adca\u00adble to con\u00adtracts, but rather the ear\u00adlier Rome Con\u00adven\u00adti\u00adon of 1980. Both allow for a free choice of law. We the\u00adr\u00ade\u00adfo\u00adre recom\u00admend that con\u00adtracts and terms and con\u00addi\u00adti\u00adons express\u00adly spe\u00adci\u00adfy which law appli\u00ades, whe\u00adther the UN Con\u00adven\u00adti\u00adon on Con\u00adtracts for the Inter\u00adna\u00adtio\u00adnal Sale of Goods is excluded, and which court has jurisdiction.<\/p>\n\n\n\n The Euro\u00adpean Regu\u00adla\u00adti\u00adon on Juris\u00addic\u00adtion and Enforce\u00adment (Brussels Ia) also appli\u00ades to Den\u00admark by vir\u00adtue of a 2005 agree\u00adment. A Ger\u00adman judgment or enforce\u00adment order can the\u00adr\u00ade\u00adfo\u00adre be enforced in Den\u00admark wit\u00adhout the need for a Danish court to first decla\u00adre it enforceable. The Danish dis\u00adtrict court has juris\u00addic\u00adtion over enforcement.<\/p>\n\n\n\n Howe\u00adver, two Euro\u00adpean instru\u00adments are not available: the Euro\u00adpean Order for Pay\u00adment Pro\u00adce\u00addu\u00adre and the Euro\u00adpean Small Claims Pro\u00adce\u00addu\u00adre do not app\u00adly to Denmark.<\/p>\n\n\n\n This makes a con\u00adtrac\u00adtu\u00adal agree\u00adment on the place of juris\u00addic\u00adtion all the more important. Wit\u00adhout such an agree\u00adment, under the Brussels Ia Regu\u00adla\u00adti\u00adon, the place of per\u00adfor\u00admance is decisi\u00adve along\u00adside the customer\u2019s regis\u00adtered office: for the sup\u00adp\u00adly of goods, this is the place to which the goods are deli\u00adver\u00aded; for the pro\u00advi\u00adsi\u00adon of ser\u00advices, it is the place whe\u00adre the ser\u00advices are per\u00adfor\u00admed. Anyo\u00adne who deli\u00advers to Den\u00admark or car\u00adri\u00ades out instal\u00adla\u00adti\u00adon work the\u00adre will the\u00adr\u00ade\u00adfo\u00adre usual\u00adly have to bring a cla\u00adim befo\u00adre a Danish court if no agree\u00adment has been made. We descri\u00adbe how we enforce out\u00adstan\u00adding claims against dome\u00adstic and for\u00adeign cus\u00adto\u00admers on our page on Cre\u00addit manage\u00adment<\/a>.<\/p>\n\n\n\n Busi\u00adness dealings with Den\u00admark invol\u00adve value added tax, inter\u00adna\u00adtio\u00adnal tax law, employ\u00adment law and con\u00adtract law. A mista\u00adke in one area often has knock-on effects in the others: an assem\u00adbly con\u00adtract on an hour\u00adly basis can shift pay\u00adroll tax lia\u00adbi\u00adli\u00adty to Den\u00admark; a miss\u00ading pro\u00adof of deli\u00advery can result in the loss of tax exemp\u00adti\u00adon; and a lack of a desi\u00adgna\u00adted place of juris\u00addic\u00adtion can make it dif\u00adfi\u00adcult to reco\u00adver the invoice.<\/p>\n\n\n\n Ina Ree\u00adse is a soli\u00adci\u00adtor, a spe\u00adcia\u00adlist in tax law and a tax advi\u00adser. We pro\u00advi\u00adde advice on Ger\u00adman value added tax and dou\u00adble taxa\u00adti\u00adon agree\u00adments as part of our Tax advice<\/a> and in the Tax law<\/a>, draft sup\u00adp\u00adly and ser\u00advice con\u00adtracts and gene\u00adral terms and con\u00addi\u00adti\u00adons for busi\u00adness in Den\u00admark, and review employ\u00adment con\u00adtracts for assign\u00adments abroad. A Danish advi\u00adser is requi\u00adred for regis\u00adtra\u00adti\u00adons and decla\u00adra\u00adti\u00adons in Den\u00admark. We liai\u00adse with them on behalf of the Ger\u00adman side, inclu\u00adding in English.<\/p>\n\n\n\n This is not usual\u00adly the case for goods sup\u00adpli\u00aded to Danish com\u00adpa\u00adnies. The sup\u00adp\u00adly is VAT-exempt in Ger\u00adma\u00adny; the cus\u00adto\u00admer pays VAT on the purcha\u00adse in Den\u00admark. You will need your Ger\u00adman VAT num\u00adber, the customer\u2019s Danish VAT num\u00adber and pro\u00adof that the goods have arri\u00adved in Den\u00admark. Regis\u00adtra\u00adti\u00adon in Den\u00admark may be requi\u00adred for instal\u00adla\u00adti\u00adon work for pri\u00adva\u00adte cus\u00adto\u00admers or when using Ger\u00adman subcontractors.<\/p>\n\n\n\n Only if you have a per\u00adma\u00adnent estab\u00adlish\u00adment the\u00adre. In the case of con\u00ads\u00adtruc\u00adtion sites and instal\u00adla\u00adti\u00adon work, under the dou\u00adble taxa\u00adti\u00adon agree\u00adment this is only the case if the indi\u00advi\u00addu\u00adal pro\u00adject lasts for more than twel\u00adve months. A per\u00adma\u00adnent office or work\u00adshop in Den\u00admark may con\u00adsti\u00adtu\u00adte a per\u00adma\u00adnent estab\u00adlish\u00adment ear\u00adlier than that, whe\u00adre\u00adas a warehouse on its own does not.<\/p>\n\n\n\n As a gene\u00adral rule, yes. Anyo\u00adne pos\u00adting workers to Den\u00admark to pro\u00advi\u00adde a ser\u00advice must regis\u00adter the assign\u00adment with the RUT regis\u00adter no later than the start of the assign\u00adment. Excep\u00adti\u00adons for very short assign\u00adments do not app\u00adly to con\u00ads\u00adtruc\u00adtion work. For social secu\u00adri\u00adty pur\u00adpo\u00adses, an A1 cer\u00adti\u00adfi\u00adca\u00adte should be available for each employee.<\/p>\n\n\n\n That depends on the con\u00adtract. In the absence of any spe\u00adci\u00adfic pro\u00advi\u00adsi\u00adon, the UN Con\u00adven\u00adti\u00adon on Con\u00adtracts for the Inter\u00adna\u00adtio\u00adnal Sale of Goods appli\u00ades to sales con\u00adtracts bet\u00adween busi\u00adnesses. For all other mat\u00adters, the law appli\u00adca\u00adble is deter\u00admi\u00adned in accordance with the con\u00adflict-of-laws rules, and a Danish court will often have juris\u00addic\u00adtion. By express\u00adly choo\u00adsing Ger\u00adman law and desi\u00adgna\u00adting a place of juris\u00addic\u00adtion in Ger\u00adma\u00adny, you crea\u00adte cla\u00adri\u00adty, and a Ger\u00adman jud\u00adge\u00adment can be enforced in Denmark.<\/p>\n\n\n\n Do you work in Den\u00admark on a regu\u00adlar basis, or are you plan\u00adning to start working the\u00adre?<\/strong> During an initi\u00adal con\u00adsul\u00adta\u00adti\u00adon las\u00adting around 15 minu\u00adtes, we will iden\u00adti\u00adfy which issues need to be addres\u00adsed first for your busi\u00adness. Get in touch now<\/a><\/p>\n\n\n\n <\/p>","protected":false},"excerpt":{"rendered":" Gesch\u00e4fte mit D\u00e4nemark: Umsatzsteuer, Betriebsst\u00e4tte und Vertr\u00e4ge Von Flensburg nach Padborg sind es zehn Minuten, nach Aabenraa eine halbe Stunde. F\u00fcr viele Betriebe aus der Region ist D\u00e4nemark deshalb kein Exportmarkt, sondern Teil des normalen Gesch\u00e4fts. Der Gro\u00dfh\u00e4ndler beliefert d\u00e4nische Kunden, der Metallbauer montiert eine Halle in S\u00f8nderborg, die Elektrofirma schickt zwei Monteure f\u00fcr drei […]<\/p>\n","protected":false},"author":1,"featured_media":1570,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[14],"tags":[44,266,423,420,425,421,422,267,268,264,424,265,156],"class_list":["post-1568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeines","tag-betriebsstaette","tag-daenemark","tag-daenemark-entsteht","tag-daenemark-umsatzsteuer","tag-daenemark-umsatzsteuer-rut-register","tag-daenische-unternehmen","tag-daenischen-kunden","tag-doppelbesteuerungsabkommen","tag-entsendung","tag-grenzregion","tag-lieferung-montage","tag-reverse-charge","tag-umsatzsteuer"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/comments?post=1568"}],"version-history":[{"count":1,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1568\/revisions"}],"predecessor-version":[{"id":1571,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1568\/revisions\/1571"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media\/1570"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media?parent=1568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/categories?post=1568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/tags?post=1568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
The RUT Register<\/h3>\n\n\n\n
When does a permanent establishment in Denmark come into being?<\/h2>\n\n\n\n
Deploying staff in Denmark<\/h2>\n\n\n\n
Payroll tax<\/h3>\n\n\n\n
Social security<\/h3>\n\n\n\n
Working conditions<\/h3>\n\n\n\n
Cross-border commuters within our own workforce<\/h3>\n\n\n\n
Contracts with Danish customers<\/h2>\n\n\n\n
Which law applies?<\/h3>\n\n\n\n
Enforcing claims in Denmark<\/h3>\n\n\n\n
Legal and tax services under one roof<\/h2>\n\n\n\n
Frequently asked questions about doing business with Denmark<\/h2>\n\n\n\n
Do I need a Danish VAT number for deliveries to Denmark?<\/h3>\n\n\n\n
From what point do I have to pay tax on my profits in Denmark?<\/h3>\n\n\n\n
Do I need to register my fitters in Denmark?<\/h3>\n\n\n\n
Which law applies in the event of a dispute with a Danish customer?<\/h3>\n\n\n\n
In summary<\/h2>\n\n\n\n
\n
Sources<\/h3>\n\n\n\n
\n