If a natural or legal person who does not have a permanent establishment in Denmark wishes to pay A-income, the income must be paid through an authorised legal representative who is domiciled in Denmark.
The authorised legal representative must withhold A-tax and labour market contributions according to section 46(4) and (5) of the Danish Withholding Tax Act (Kildeskatteloven) and section 7 of the Danish Labour Market Contributions Act (Arbejdsmarkedsbidragsloven).
The authorised legal representative is jointly responsible for the payment of A-tax and labour market contributions.