Fradrag for lønudgifter: Set fra virksomheds og skatteværnets synsvinkel

Bukurie Velii & Saroosh Iqbal

Student thesis: Diploma thesis


This thesis is wriƩen as a part of the Graduate Diploma in Business AdministraƟon at Copenhagen Business School. The main purpose of this thesis is to give the reader an understanding overview of the historical changes in the Danish tax rules and regulaƟons regarding operaƟng costs. These changes have in the past few years caused many kinds of challenges for several companies in Denmark and have resulted in many different judgements by the Danish Supreme Court. There have been a few important recent judgements regarding some banks right to get tax deducƟons for establishment costs related to the internal staff. Danish companies and organizaƟons raised many quesƟons to these judgements and their future right to get deducƟons for establishment costs related to the staff. In this study, we have analyzed the historical pracƟce by the authoriƟes regarding this topic, the future impact of some relevant judgements and a new bill proposed by the Danish government in this regard.

EducationsGraduate Diploma in Financial Planning, (Diploma Programme) Final Thesis
Publication date2017
Number of pages81