Taxation and offshore activities

Denmark has the right to tax income from activities in the area of up to 200 nautical miles (nm) from the base line of the mainland.
This corresponds to the border of the exclusive economic zone. Various tax rules apply depending on the activity and whether the activity takes place in or outside the Danish territorial sea, meaning the sea within 12 nm of the Danish coastline.

Income from establishing, running and using artificial energy islands, offshore wind farms or facilities for storing CO2.

Requirements for businesses that establish, run or use energy islands, offshore wind farms and CO2 storing facilities

The company establishes itself permanently (a branch) in Denmark and as a result it has to withhold, report and pay Danish tax on the salaries of the employees.

You do so by setting up a branch with a Danish CVR no. (business registration number) at virk.dk

The employees working in Denmark's exclusive economic zone must be employed and paid by the Danish branch. The employees must have Danish tax cards.

Links:

How to get a tax card as a non-Danish employee

How to set up a permanent establishment in Denmark

This is how employers report and pay tax

What to be aware of when you employ non-Danish labour

Taxation and offshore activities

Income from activities within the Danish territorial sea (12 nm)

Offshore windfarms and related activities

Hydrocarbon-related activities