1. General

Employer-paid telephone systems and high speed online are subject to taxes as 100 % free cellphone by 2,600 DKK per season (2015). An employer- compensated information interaction relationship which gives the worker accessibility the employer’s system shall, however, not be subject to taxes. A pc with conventional devices created available for the purpose of perform is not to be subject to taxes – neither in situation of personal use.

1.1 Decrease of total salary

As a consequence of the new antiavoidance concept, it is as of 1 Jan 2012 no longer attractive from a tax point of view to enter into an contract about pc systems such as conventional devices as a versatile advantage, significance funded through loss of total wage, see area 3.3.

It is still possible to offer and finance telephone systems, OUKITEL K4000 mobile phones and online as versatile advantages via loss of total wage. If a cell cellphone is funded by loss of total wa ... Read more »