On 4 September 2026, Skattestyrelsen disclosed that a nationwide social dumping control action identified 4 non-compliant foreign companies operating on Funen. The inspected sectors included manufacturing, logistics, and construction. Violations centered on failure to register for Danish VAT, incomplete reporting of posted workers via the RUT system, and non-observance of collective bargaining wage floors. The Authority will now quantify the fiscal impact and pursue recovery.
Key Takeaways
- RUT Reporting Gaps: Missing or inaccurate registration in the Register of Foreign Service Providers (RUT) is a primary red flag for inspectors.
- Collective Agreement Adherence: Even without a Danish collective agreement, posted workers are entitled to core terms under the Posted Workers Directive.
- Supply Chain Responsibility: Danish clients should verify subcontractors’ RUT registration and tax compliance to avoid secondary liability.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement