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
På dybt vand – selvstændigt erhvervsdrivende eller lønmodtager?
101 dykkere kunne i skatteretlig henseende ikke anses for selvstændigt erhvervsdrivende og blev derfor anset for lønmodtagere. Virksomheden burde derfor have indeholdt skat og hæftede for den ikke-indeholdte skat.
Gender composition of management – updated guidelines
The Danish Business Authority has published updated guidelines on target figures and policies for the gender composition of management and for reporting on this issue.
Bill on preventing and tackling sexual harassment
The Ministry of Employment recently introduced a bill aiming to implement parts of the tripartite agreement on combatting sexual harassment in the workplace, but the 1 November general election means legislative progress is currently on hold.
To be or not to be a temp
An employee was covered by the Temporary Agency Workers Act even though he was assigned to the same workplace for three years and eight months.
Take time to consider
The Board of Equal Treatment has heard two complaints about whether it was contrary to the Anti-Discrimination Act to refuse to employ candidates with a disability. In the first case, the Board found that the company had met its duty to accommodate; in the other case, the company had not.
New rules on distribution of childbirth-related leave
The new childbirth-related leave model took effect from 2 August 2022.
New rules on remote work: occupational accidents can also occur at the home workplace
The new working environment rules on the layout of the home workplace recently entered into force. As remote work has become more widespread, it has become particularly important to be aware of when an accident that has occurred in connection with remote work can be an occupational accident.