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Who is RUT, and why should you know RUT?

The rules and requirements for registration of foreign businesses and foreign labour in Denmark (known as the RUT register) were tightened in June 2016.
 
 

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Foreign businesses or self-employed earners are under a duty to notify the Danish authorities of their work. The notification must be submitted to RUT, which is Denmark’s official Register for Foreign Service Providers.

Documentation is crucial

Danish private individuals and Danish businesses hiring foreign labour are required to request documentation to verify that the foreign business is duly registered with RUT. The assignor is obliged to report any non-registration to the Danish Working Environment Authority if the assignor has not been presented with such statutory documentation within three days of the commencement of employment.

Particularly stricter rules apply to foreign service providers in construction, agriculture, forestry, horticulture, gardening and cleaning.

Fines of up to DKK 10,000

Non-registration as well as non-fulfilment of the duty to request the submission of documentation is punishable with a fine, and Danish assignors (businesses and private individuals alike) risk incurring fines of up to DKK 10,000.

However, various exceptions apply where notification to RUT is not mandatory, for instance in case of participation in conferences in Denmark, including as a teacher/lecturer, short business trips, athletics or special fitting assignments.

Do you need assistance?

Azets has broad experience in this area and offers to provide assistance with inpatriation and expatriation of employees and to assume responsibility for notifications to RUT for foreign businesses and individuals operating in Denmark. Read more

 

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