The network covers Denmark within the Northern Europe region. Payslips there are drawn up in DKK, and dealings with a local firm are conducted in Danish.
The business centres where the network is looking for a correspondent as a priority are Copenhague, Aarhus, Odense, Aalborg.
The country is a member of the European Union. An employee posted from another member state remains attached to the scheme of origin under the conditions set by the European coordination regulations, and the A1 certificate issued by the institution of the sending country is the proof of this. That document is called for during on-site inspections: it is applied for before departure, never afterwards.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Denmark, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
La paie et la tenue de livres sont des activités entièrement libres au Danemark : n'importe quelle société immatriculée au CVR peut les exercer pour un tiers. Seuls l'audit légal et le titre de revisor sont réglementés par la revisorlov et contrôlés par l'Erhvervsstyrelsen. Le vrai signal de qualité est donc l'appartenance à FSR – danske revisorer ou la certification du logiciel de paie, pas une licence.
Denmark is an EU member state that kept the Danish krone: salaries are settled in that currency, whose exchange rate regime is closely tied to the euro. EU social security coordination applies in full, and posting is arranged in the usual way without special structuring.
Danish is the language of the administration, even though English is very widely used in companies and often accepted in commercial exchanges. The Danish peculiarity lies not in language but in the model of industrial relations: most working conditions are settled by collective agreement, and the legislature deliberately leaves a wide field to the social partners. No statutory minimum wage is set.
Payroll and bookkeeping are entirely unrestricted activities. Any company registered with Det Centrale Virksomhedsregister (CVR, the central business register) may provide them to a third party. Only statutory audit and the revisor title are regulated by the auditors act and supervised by the Erhvervsstyrelsen, the Danish business authority.
The applicable collective agreement is the real Danish question: it governs pay, occupational pension, leave and notice. A company party to no agreement is not acting unlawfully, but it exposes itself to a union request to sign one, in a country where that process is structured and pursued. The law separately requires a written statement setting out the employment terms.
Registering as an employer through the virk.dk portal allows a foreign company to employ without incorporating, and yields an identification number. That route works, but it requires an understanding of how obligations are shared where an employee works remotely from Denmark for a foreign entity.
Registration then opens access to the compulsory schemes grouped within the unified payment arrangement administered by ATP, the statutory pension institution, covering several distinct contributions settled together. It is a welcome administrative shortcut, but you need to know what sits inside it.
Tax is withheld at source according to the employee's tax card, and remuneration data is reported monthly to the national income register, which feeds every administration. One filing, several recipients.
The notice regime depends on the employee's category and on the applicable collective agreement, so the two must be identified before any termination decision is taken rather than after.
The network asks 8 documents of any firm wishing to represent it in Denmark. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 8 documents, 4 are required of every applicant and 4 have a limited period of validity, the shortest being 3 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Sammenskrevet resumé (CVR-udskrift)Company extract from the Central Business Register Le sammenskrevet resumé est l'équivalent danois du Kbis : forme juridique, capital, direction, bénéficiaires effectifs (reelle ejere). Il est gratuit et téléchargeable en libre accès sur datacvr.virk.dk. | Erhvervsstyrelsen — Det Centrale Virksomhedsregister (CVR) | 3 months Required | Official website |
| CVR-nummer / SE-nummer — registreringsbevis (momsregistrering)CVR/SE number — VAT registration certificate Le CVR-nummer sert de numéro de TVA intracommunautaire sous la forme DK + 8 chiffres, vérifiable dans VIES. Le registreringsbevis délivré à l'immatriculation liste les obligations enregistrées (moms, A-skat, AM-bidrag) : c'est lui qui prouve que le cabinet est bien enregistré comme employeur. | Erhvervsstyrelsen et Skattestyrelsen, via virk.dk | No expiry Required | Official website |
| ServiceattestService certificate C'est LA pièce à demander au Danemark : un document unique et payant qui regroupe l'absence de dettes envers les autorités publiques (impôts, TVA, A-skat), l'absence de faillite ou de liquidation attestée par le Skifteret, et l'extrait de casier judiciaire de la société. Les acheteurs publics danois l'acceptent en général jusqu'à six mois. | Erhvervsstyrelsen, demande via virk.dk | 6 months Required | Official website |
| Tilmelding til Samlet Betaling (ATP, AES, AUB, AFU)Registration with ATP / Samlet Betaling employer schemes Le Danemark n'a pas d'attestation de vigilance sociale équivalente à l'URSSAF : les cotisations employeur (ATP, AES, AUB) sont facturées par Samlet Betaling et les arriérés remontent déjà dans la serviceattest. Ne demander ce justificatif d'affiliation que si la serviceattest n'est pas fournie. | ATP — Samlet Betaling, via virk.dk | 3 months Where applicable | Official website |
| Erhvervsansvarsforsikring / professionel ansvarsforsikringProfessional liability insurance Aucune obligation légale pour un bureau de paie ou de tenue de livres. Elle est en revanche obligatoire pour les revisionsvirksomheder agréées. Dans les faits, tous les cabinets danois sérieux en détiennent une : exiger l'attestation (forsikringspolice ou forsikringsbevis) plutôt que de s'en remettre à une déclaration. | Assureur agréé par Finanstilsynet ; obligation légale pour les godkendte revisorer au titre de la revisorlov | 12 months Where applicable | Official website |
| Godkendt revisor — statsautoriseret eller registreret revisor (Revireg)Approved auditor registration (Revireg) Pièce non exigible pour la paie, qui est libre au Danemark. À demander seulement si le candidat se présente comme revisor : le registre Revireg permet alors de vérifier gratuitement son agrément et celui de son cabinet. | Erhvervsstyrelsen — registre Revireg ; organisation professionnelle FSR – danske revisorer | No expiry Where applicable | Official website |
| Pas eller kørekort for tegningsberettiget / reel ejerPassport or driving licence of the authorised representative and beneficial owners Le nom et les bénéficiaires effectifs sont publics dans le CVR : la pièce d'identité sert au recoupement KYC imposé par la loi danoise anti-blanchiment, à laquelle sont soumis les prestataires de services comptables. | Pièce fournie par le candidat ; exigence issue de la hvidvaskloven (loi anti-blanchiment) | No expiry Required | Official website |
| Fortegnelse over behandlingsaktiviteter (artikel 30)Record of processing activities (GDPR Article 30) Il n'existe plus d'enregistrement préalable auprès du Datatilsynet depuis l'entrée en application du RGPD en 2018. La pièce probante utile est le registre des traitements de l'article 30 et l'accord de sous-traitance (databehandleraftale) type danois. | Datatilsynet (autorité danoise de protection des données) | No expiry Where applicable | Official website |
Denmark offers a remarkable documentary shortcut: the serviceattest. A single document covers tax debts, social debts, the absence of insolvency proceedings and the company's criminal record, where other countries require three separate certificates. It carries a fee and takes a few days: warn the candidate rather than being surprised by the delay.
The transparency of the central business register is, moreover, complete. Everything there is public and free, including filed annual accounts. A firm reluctant to disclose its CVR number raises a question by that fact alone.
No payroll licence exists in Denmark. A candidate claiming to hold one is either mistaken or trying to impress. The quality signal lies elsewhere, in membership of the professional body FSR – danske revisorer, or in certification on the main payroll platforms used in the market.
La serviceattest est le raccourci danois : une seule pièce couvre dettes fiscales, dettes sociales, faillite et casier judiciaire de la société, ce qui évite d'aller chercher trois attestations séparées comme en France. Elle est payante et demande quelques jours de délai, prévenir le candidat. Deuxième particularité : tout est public et gratuit dans le CVR, y compris les comptes annuels déposés — un cabinet qui refuse de donner son CVR-nummer est suspect. Enfin, ne pas exiger d'agrément de paie : il n'en existe pas, et un candidat qui prétend en détenir un se trompe ou trompe.
The network opens 3 partner slots in Denmark, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Denmark has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
Since Denmark issues no payroll licence, we assess a firm's standing by other signs: membership of FSR – danske revisorer, the presence of a statsautoriseret or registreret revisor among the partners, and entry in the Revireg register kept by the Erhvervsstyrelsen where that status is claimed. The file rests on two principal documents, the consolidated CVR extract and the serviceattest, completed by proof of enrolment in the ATP unified payment arrangement and by evidence of liability insurance. We also ask which collective agreements the firm regularly works with, a decisive question in a country where most of the substance is settled at that level.
Describe your requirement. No firm is listed in Denmark yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in DenmarkMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Denmark.