Personalegoder: Den skattemæssige behandling af udvalgte personalegoder

Lone Andersen

Student thesis: Master thesis


The objective of this thesis is to describe and analyze the taxation of employee benefits in general and in detail for two selected benefits. The advantages and disadvantages associated with the two selected benefits for the employee will be assessed. In addition the advantages and disadvantages associated with employee benefits in general for the employer will be described and analyzed. The two selected benefits are company car and multimedia taxation. These are selected because they are among the most widespread. In addition company car is the benefit, which represents the highest value, while the multimedia taxation is a new set of rules with effect of 1 January 2010, and therefore it is very topical

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2010
Number of pages91