Effective from the income year 2025, companies hiring labor from foreign businesses must provide the Tax Agency with the following information:
- The company from which the labor is hired, including its registration number. For a Danish company, this will be the CVR number. Otherwise TIN Number.
- The number of employees hired from the foreign company.
- The period for which the labor is hired (Date to Date, e.g., 01.01.2025 - 31.03.2025).
The reporting must be submitted via an electronic form to the Tax Agency. The form must be submitted no later than the 10th of the following calendar month after the agreement is made with the company or payment is made to the employed individuals.
Example: If a company enters into an agreement with a foreign company to hire two workers in January 2025, this must be reported using the form by February 10, 2025.
The reporting requirement aims to ensure that foreign workers pay the taxes they are obligated to while performing work in Greenland.
You can find the reporting form here [PDF file].
You can read more about the legislation behind this change here