The checks reported by Skattestyrelsen on 4 September 2026 draw attention to services performed in Denmark by foreign workers. The administration identifies situations in which the Danish business should have withheld and remitted tax on that remuneration.
Paying a subcontractor's invoice therefore does not necessarily resolve the tax question. The actual nature of the work, the customer's obligations and the foreign business's registration must be examined. The administration stresses that the Danish customer may be held responsible for unpaid tax.
Preparing the file requires comparing the service contract with the actual conditions of performance. The workers' presence, tasks performed and invoicing documents help frame the classification questions, without resolving them solely by reference to the contract's title. The supplier's registration and the treatment of remuneration require separate checks. A business should be able to explain the position adopted on each in light of the facts of the work performed.
Anomalies detected during an inspection do not, however, constitute definitive tax adjustments in themselves. Nor does the announcement establish automatic liability for all international subcontracting: the classification of the work and the conditions for withholding remain decisive in each case.