Denmark | Immigration | New intercompany exemption rule entering into force on 17 November 2023

Immigration

Denmark | New intercompany exemption rule entering into force on 17 November 2023
On 17 November 2023 a new exemption rule will enter into force. The exemption rule will under some circumstances allow third country nationals to work in Denmark without being in the position of a valid work permit for up to 2 separate work periods of a maximum of 15 working days each within a 180 day period.

The new exemption rule only applies to foreigners who are employed in a foreign established company that is affiliated with the Danish established company where the work is performed.

The following requirements must be met in order to be covered by the exemption rule:

• The employee must be able to enter Denmark without a visa or be able to present documentation that the person is covered by the exemption rule when applying for a visa
• The company in Denmark must have a minimum of 50 employees
• There must be a company affiliation between the foreign company and the Danish company
• The employee who enters Denmark to work must be employed by the affiliated company.
• The stay may not last longer than two times 15 working days within 180 days in a rolling calculation. The two stays must be interrupted by a period of 14 days.

Who is not covered by the new exemption rule?
The exemption rule does as a main rule not apply for work within the following industries:

• Construction
• Agriculture
• Forestry and horticulture
• Cleaning
• Work in hotels and restaurants
• Road freight transport

However, in case the employee is coming to Denmark to perform leadership duties or have proven skills on a higher or intermediate level (typically a master degree or bachelor agree) the exemption will apply also within the above mentioned industries.

Our Vialto immigration experts are more than happy to help you assess how the above mentioned exemption rules may impact your company.

Contact us
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Julie Klint Torp
Manager

Sophie Sawaed
Associate

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