Arbejdsudlejeskat: En juridisk analyse af det i dansk skatteret gældende arbejdsudlejebegreb ud fra et historisk perspektiv

Ane Helene Larsen

Student thesis: Master thesis

Abstract

This master’s thesis has explored Danish tax law concerning hiring-out of labour. Hiring-out of labour has been a part of Danish tax law since 1982. In 2012 the law was altered in accordance with the OECD Model Tax Convention on Income and on Capital updated as of 22 July 2010, so that hiring-out of labour is applied if the work performed is determined to be an integral part of the business activities. Generally, hiring-out of labour occurs in the event that a foreign enterprise hires out employees, who are formally employed by the foreign enterprise, to work for a Danish enterprise in Denmark. The first part of the thesis has examined, how this new criteria, relating to the work having to be an integral part of the business activities, are to be interpreted. It was inferred that, hiring-out of labour fundamentally relates to an assessment of who in fact is the true employer of the hired-out labour. The thesis has established, that a three-step analysis has to be performed to determine whether hiring-out labour is applicable in a given situation. The first step of this analysis is to determine whether the work performed is an integral part of the business activities. In general this criteria has to be broadly interpreted, thus, work is considered to be an integral part of the business activities when it relates to the company’s core business area, but also other activities that plays a part in the company as a whole, can be encompassed by hiring-out of labour. If this is the case, it must then be examined, if the activity is either permanently outsourced or delivered by an independent contract manufacturer. If neither of these applies, the last step of the analysis is to assess if the Danish company is in fact the true employer of the hired-out labour. If this is the case, the rules regarding hiring-out of labour will apply. The second part of the thesis focuses on whether the substantial amount of previous judicial decisions can be applied to determine the presence of hiring-out labour after the alteration of Danish tax law. However the thesis concludes, that the application of the previous judicial decisions is quite limited, in regards to determining if the legislation of hiring-out of labour can be applied to a given situation after the alteration of Danish tax law.

EducationsMSc in Commercial Law, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2014
Number of pages110