New exemption allows non-EU nationals to work in Denmark without a permit

Earlier this year, we alerted that a new exemption for work permit was in process. The Danish Ministry of Immigration and Integration has now announced that this amendment will be effective from the 17 November 2023.

Generally, non-EU nationals must have been granted a work permit in order to perform work in Denmark.

According to this new amendment, non-EU nationals can now, if the conditions are met, be allowed to perform work in Denmark without a work permit for two separate periods of no more than 15 working days per 180-days period.

To be covered by the exemption rule, the conditions described below must be met.

In order to be covered by the 15-days work permit exemption rule, the non-EU national must be an employee of an intra-group company outside of Denmark, and the company in Denmark must have at least 50 employees.

Although the company established in Denmark must have a minimum of 50 employees, there is no requirement that the employees  should be full-time employees. As for the foreign company, there are no requirements for the size.

The employee can only be covered by the exemption rule in Denmark for up to 2 separate periods of no more than 15 consecutive working days each within 180 days. The working periods must be separated by a stay outside of Denmark of minimum 14 calendar days. The employee can stay in Denmark on a visa or as a visa-exempt national for more than 15 days, but the work for the company established in Denmark can only be performed for up to 2 separate working periods of a maximum of 15 consecutive working days each with a break of a minimum of 14 days. The period of 180 days constitutes a rolling calculation. This means that the foreign national can work in Denmark for 2 separate working periods of no more than 15 consecutive working days each within a period of 180 days, whereby the period of 180 days prior to each day of stay is taken into account.

The exemption rule can be applied for all types of work to be performed in Denmark. However, the below industries are subject to some limitations:

• Construction
• Agriculture, forestry and horticulture
• Cleaning
• Hotels and restaurants
• Road freight transport.

The Danish company and the foreign employees are obliged to prove the coverage of exemption. The visa-exempt employees must, besides their passport, bring the following documentation when travelling to Denmark to perform work within the 15-days exemption rule:

• Home employment contract or declaration from home employer (including employment details – start/expected end date (if not infinitely), job position and details.
• Documentation of intra-group company (if the foreign company’s name differs from the company located in Denmark, or if there is doubt as to whether the two companies are part of the same group, the Danish company must prove the group relationship).
• Number of employees in the Danish company (documentation could be a copy obtained from the Danish Business Authority).
• Invitation letter or a statement (including information about the expected period in Denmark and work details).

The same requirements apply for visa-required nationals when they apply for the visa. 

This change has been long-awaited by the Danish companies, and we trust that this new 15-day exemption rule will make it more flexible for intra-group companies to have cross-border employees performing work in Denmark. 

Reach out to us if you have any questions or need assistance in this matter.