Littler Global Guide - Denmark - Q1 2017

Browse through brief employment and labor law updates from around the globe. Contact a Littler attorney for more information or view our global locations.

View all Q1 2017 Global Guide Quarterly updates

Annual Pay Threshold for Foreign Nationals

Enacted Legislation

Author: Tina Reissmann, Partner — Labora Legal

The annual pay threshold that must be met for foreign nationals to apply for a residence and work permit in Denmark has been adjusted to DKK 408.000 (app.EUR 55.000) with effect from 1 January 20117. The 26 % specialist tax regime has been amended to also include employees living in Denmark in spite of part of their salary is taxable in another country with effect from 1 January 2017.

Danish Salaried Employees Act

Precedential Decisions

Author: Tina Reissmann, Partner — Labora Legal

On December 6, 2016 the Supreme Court ruled in the AJOS case. The question was, whether the former section 2 a (3) of the Danish Salaried Employees Act (right to severance pay after 12/17 years employment would lapse, if the employee was entitled to employer paid retirement pension upon expiry of the employment) was contrary to the EU law principle of non-discrimination on grounds of age? The Supreme Court stated that since the principle is not part of the set of legislative acts, which Denmark had assigned direct binding effect upon joining the EU, the principle cannot take precedence over a validly adopted statutory rule, which had been enforced in Denmark for a long time. Therefore the Supreme Court found that the section 2 a(3) should remain in force with the consequence, that the employee was not entitled to any severance payment.

European Union General Data Protection Regulation

New Regulation or Official Guidance

Author: Tina Reissmann, Partner — Labora Legal

The new EU General Data Protection Regulation provides that public authorities and some private businesses must designate a data protection officer (DPO) with effect from May 2018. The first guidelines for the interpretation of these new rules have now been issued.

Pending Bill to Amend Holiday Act

Proposed Bill

Author: Tina Reissmann, Partner — Labora Legal

A bill is pending to amend the Holiday Act in order to provide a simpler and more up to date act, primarily aligning the holiday year (presently from 1 May until 30 April) with the accrual year (presently the calendar year).

Information contained in this publication is intended for informational purposes only and does not constitute legal advice or opinion, nor is it a substitute for the professional judgment of an attorney.