The Danish Expat Tax Regime
The Danish Expat tax regime covers among others highly paid employees and scientists, who have not been taxable in Denmark for a period of ten years. The maximum duration of the regime has been extended from a total of 60 months (5 years) to a total of 84 months (7 years) and the base tax […]
What is sexual harassment and what is flirting in the workplace?
Together with approximately 100 other women from the French cultural life, the 74-year movie icon Catherine Deneuve has warned about, what they see as a ”witch hunt” against men. The French actress has set both the French government and a group of younger feminists against herself after she has accused the #metoo movement of going […]
Tax allowance for legal expenses and taxation, if the employer pays the expenses
We have received a lot of questions in relation to the possibility of deducting legal expenses in connection with cases on payment of salary or other claims against the employer. In 2001, the National Income Tax Tribunal (SKM2001.473.LSR) decided on the situations in which an employee has the right to deduct legal expenses. Prior to […]
New principal Supreme Court judgment on release of obligation to work in connection with business transfer
The Supreme Court has just taken a position on a principle question concerning the release of an employee from the obligation to work prior to the date of transfer of the company. 42 employees were chosen to be transferred to a buyer from a company, which was declared bankrupt, together with the activities in the […]
In a judgment of 14 November, the Supreme Court has laid down a set of principles for the assessment of compensation for breach of the Working Time Act
It follows from Section 4 of the law on implementation of parts of the working time directive (the Working Time Act) that the average working hours during a 7-days’ period of time, calculated over a 4-months’ period of time, must not exceed 48 hours including overtime. Periods with annually paid holidays and sick leave periods […]
New landmark decision from the Supreme Court on release of obligation to work in connection with business transfer
The Supreme Court has just taken a position on a principle question concerning the release of an employee from the obligation to work prior to the date of transfer of the company. 42 employees were chosen to be transferred to a buyer from a company, which was declared bankrupt, together with the activities in the […]
Ministry of Employment’s Program 2017/2018
As is tradition the first Tuesday of October, the government’s legislative program for the coming parliamentary year is presented. This also applies for legislation covering employees. The Danish Parliament reopened yesterday as always on the first Tuesday in October. This year 3 October 2017. The Danish Prime Minister gave his oral opening statement and furthermore […]
Companies should (re-)check their IT policies
The European Court of Human Rights has just come to a decision on employers’ right to monitor the e-mails of their employees. In the case of Bărbulescu v. Romania (Case No. 61496/08), the Grand Chamber arrived at a different result than the first section of the court. The judgment illustrates that there are limits as […]
The right to undertake sideline occupation – where is the limit?
The Danish Salaried Employees Act confers rights to ”undertake off duty tasks”, if the task can be performed without any inconvenience to the employer, but what does that mean in practice? As a general rule, an employee has the right to decide what to do in his or her spare time, and the employee therefore […]
Less outsourcing – more insourcing
In a recently published survey, PWC has disclosed that Danish chief executives are planning to outsource less than before. The figures show that only 27 % of the chief executives of the largest Danish companies are planning to outsource in 2017. In comparison, the figures in 2014, 2015 and 2016 were 41 %, 45 % […]