Tax & social security
Labour and employment law matters should not only be regarded in a labour and employment law perspective
There is an increasing need for taking into account a host of complex issues relating to tax law and social security law.
To address and resolve issues in the best possible way, it often proves vital to make a combined assessment of the labour and employment law aspects as well as the tax and social security law aspects instead of assessing the individual legal areas.
With regard to tax, we e.g. advise on non-pay benefits, share-based pay and other types of incentive pay, hiring-out of labour, foreign workers, expatriation and repatriation and setting up business in Denmark. We also represent employers in the National Tax Tribunal of Denmark and the ordinary courts.
As regards social security, we e.g. provide advice on the many factors impacting on whether an employee is covered by the social security system in Denmark or another country and on the contract framework required to avoid large costs for the employer in another country. Many employers do not have sufficient focus on this area.
- advised a number of enterprises on the numerous tax-related challenges relating to share-based pay schemes, including stock option plans as well as schemes involving Performance Share Units and Restricted Share Units.
- assisted private and public sector employers in cases instigated by the Danish tax authorities regarding incorrect handling of employers’ reporting and withholding obligations, including with regard to the use of flexible remuneration packages and payment of tax-free mileage and travel allowances
- advised companies on the potential social security law-related implications of employees having sideline activities in other countries, including in relation to employees with directorships in foreign group companies and employees performing sideline activities at universities abroad.
- successfully represented a Scandinavian group in a case before the National Tax Board of Denmark on the right to deduction for compensation awarded under the Danish Anti-Discrimination Act
- advised a company in the offshore industry on social security in relation to employees working on the continental shelves of different EU countries.
- advised an air transport company on a number of social security issues for employees resident in Denmark or abroad, including with regard to demands for employer contributions to Swedish social security
Information about Tax & social security
The bill, which introduces a requirement for registration of working time for each individual employee and provides the opportunity to derogate from the 48-hour rule for certain employees, has been adopted.
Ius Laboris recently received the prestigious Global Network of the Year award at The Lawyer European Awards 2023.
The long-awaited bill, which introduces a requirement for registration of working time for each individual employee and provides the opportunity to derogate from the 48-hour rule for certain employee groups, has been submitted to the Parliament. The effective date has been postponed to 1 July 2024.
In a new article, Ius Laboris takes a closer look at the issue of whether employers can monitor employees’ social media posts.
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