Main contractors in construction, transport and cleaning can be held liable for a subcontractor's unpaid wages and taxes. A documented check before signing is the practical defence.
The check list
Confirm the CVR number is active and matches the legal name on the contract.
Verify VAT registration and, if staff are used, employer registration with SKAT.
For foreign subcontractors, verify the RUT registration.
Request a tax clearance certificate (skatteattest).
Review the latest annual accounts and equity.
Check beneficial owners against sanctions and PEP lists.