Spørgsmål: Employment of Swedish resident in Denmark

We are looking to employ a Swedish resident in Denmark (she will work as a full-time recruiter at our Copenhagen office but continue living in Sweden). I understand we can use our Danish employment contract? Do we need to register the company in Sweden (momsregistrering) - since we're not doing business in Sweden at all?


24. januar 2022

Thank you for your e-mail and for reaching out to Øresundseksperterne with this matter. 

1. Danish employment contract?

If you employ someone to your Copenhagen office, and the employee will conduct the work in Denmark, but the person lives in Sweden, you can use a Danish employment contract. Danish employment laws will apply to her employment. 

2. VAT (moms)?

There is no requirement of registering your business for VAT in Sweden for the sole purpose of having an employee at your Copenhagen office that resides in Sweden, if you as you mention do not carry out any work in Sweden. Unless you would be carrying out VAT related activities in Sweden, such as selling goods or services, purchasing assets, have an office in Sweden etc., only having an employee residing in Sweden will not trigger a requirement of registering the company for VAT in Sweden.

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