Effective 17 November 2023, eligible third-country nationals will be allowed to work in Denmark for a limited period without having to obtain a Danish work permit. Nationals of third countries (i.e., countries located outside the EU and EEA) will be able to work in Denmark without obtaining a work permit for two separate periods of up to 15 workdays each (i.e., up to 30 days cumulatively) in a 180-day period. The periods of work must be separated by a stay outside of Denmark of no less than 14 days. To be eligible, individuals must be employed by a company in a third country with an entity in Denmark with at least 50 employees and enter to conduct activities for (i.e., that benefit) the Danish company. The foreign national and the Danish company must document that the foreign national is eligible for the exemption regardless of whether the individual requires a visa to enter the country or not.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
