6.1.3 Employer Has No Place Of Business In Jurisdiction

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Commentary

Denmark

Registration with the Register of Foreign Service Providers (RUT) is required by a foreign business (including employment agencies) that posts workers to carry out short term work for another business in Denmark.

The RUT register helps authorities an ensure that foreign employers are covered by the same health, safety,

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

Introduction

6.1.3 Employer has no place of business in jurisdiction

4.5 Employer provided accommodation

5.4.4 Obligations for foreign employers where no PE is created

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6.1.3 Employer has no place of business in jurisdiction

Denmark

2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

Introduction

6.1.3 Employer has no place of business in jurisdiction

4.5 Employer provided accommodation

5.4.4 Obligations for foreign employers where no PE is created

6.3.1 Employees with an overseas employer (secondees)

2.3.3 Danish Hydrocarbon Tax

8.2 Failure to pay social security

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

2.3.2 Solidarity surcharge

3.3 Participatory bonus

2.3.5 Wage garnishment

3.4 Severance pay

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

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6.1.3 Employer has no place of business in jurisdiction

Denmark

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