{"id":1492,"date":"2023-01-27T09:23:32","date_gmt":"2023-01-27T09:23:32","guid":{"rendered":"http:\/\/scandinavianbusiness.dk\/?p=1492"},"modified":"2023-01-27T09:24:48","modified_gmt":"2023-01-27T09:24:48","slug":"ny-dom-begraenser-muligheden-for-remote-working","status":"publish","type":"post","link":"https:\/\/scandinavianbusiness.dk\/index.php\/2023\/01\/27\/ny-dom-begraenser-muligheden-for-remote-working\/","title":{"rendered":"Ny dom begr\u00e6nser muligheden for remote working"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u00d8stre Landsret s\u00e5r i en ny, principiel dom tvivl om danskernes mulighed for at bos\u00e6tte sig i udlandet for at arbejde, uden at man samtidig er tvunget til at s\u00e6lge eller udleje sin bolig for at undg\u00e5 at betale dansk skat af l\u00f8n modtaget under udlandsopholdet. Med dommen begr\u00e6nser Landsretten dermed danskernes muligheder for p\u00e5 eget initiativ at v\u00e6lge at arbejde uden for Danmarks gr\u00e6nser, lyder vurderingen fra PwC.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"500\" height=\"25\" src=\"http:\/\/scandinavianbusiness.dk\/wp-content\/uploads\/2023\/01\/0.png\" alt=\"www.scandinavianoffice.net - overs\u00e6ttelse til svensk\" class=\"wp-image-999\" srcset=\"https:\/\/scandinavianbusiness.dk\/wp-content\/uploads\/2023\/01\/0.png 500w, https:\/\/scandinavianbusiness.dk\/wp-content\/uploads\/2023\/01\/0-300x15.png 300w, https:\/\/scandinavianbusiness.dk\/wp-content\/uploads\/2023\/01\/0-495x25.png 495w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/via.ritzau.dk\/data\/images\/00372\/0c575115-932c-49ee-ad86-92c984146c65-w_720.jpg\" alt=\"Claus H\u00f8egh-Jensen, skattepartner i PwC\"\/><figcaption class=\"wp-element-caption\">Claus H\u00f8egh-Jensen, skattepartner i PwC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Reglerne i ligningslovens \u00a7 33A har siden sin indf\u00f8relse i 1975 \u2013 med undtagelse af en kortvarig, midlertidig afskaffelse af reglen i 2012 \u2013 sikret, at danske skatteydere, som i en kortere eller l\u00e6ngere periode bos\u00e6tter sig i udlandet for at arbejde, ikke tvinges til at s\u00e6lge eller udleje deres bolig for at undg\u00e5 at skulle betale dansk skat af l\u00f8n modtaget under deres ophold i udlandet. Den mulighed skabes der nu usikkerhed om med en ny dom:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u201cI en tid hvor flere og flere danskere ellers v\u00e6lger at arbejde fleksibelt og tilrettel\u00e6gge deres arbejdsliv p\u00e5 en anden m\u00e5de, end hvad der traditionelt har v\u00e6ret normen, bidrager dommen desv\u00e6rre til at \u00f8ge usikkerheden for skatteyderne og til at begr\u00e6nse muligheden for fleksibelt arbejde,\u201d&nbsp;<\/em>vurderer Claus H\u00f8egh-Jensen, skattepartner i PwC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kravene for at kunne g\u00f8re brug af den p\u00e5g\u00e6ldende regel har hidtil udm\u00e6rket sig ved en h\u00f8j grad af objektivitet. Skatteyderen kunne s\u00e5ledes forvente at g\u00f8re brug af reglen, n\u00e5r blot opholdet uden for Danmark strakte sig over minimum 6 m\u00e5neder, og medarbejderen ikke under udlandsopholdet har opholdt sig i Danmark i mere end 42 dage inden for enhver l\u00f8bende 6-m\u00e5neders periode (der m\u00e5 som overvejende hovedregel ikke udf\u00f8res arbejde i forbindelse med disse ophold i Danmark).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u201cLigningslovens \u00a7 33A har hidtil givet danske skatteydere et gennemsigtigt og fleksibelt regels\u00e6t, som har muliggjort, at de har kunnet opholde sig i udlandet gennem kortere eller l\u00e6ngere tid uden at skulle betale dansk skat af deres udenlandske l\u00f8nindkomst, n\u00e5r blot de opfyldt et s\u00e6t objektive regler for omfanget og karakteren af deres ophold i Danmark,\u201d<\/em>&nbsp;fort\u00e6ller Claus H\u00f8egh-Jensen, skattepartner i PwC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pilot kunne ikke v\u00e6re bosat i Frankrig uden at skulle betale dansk skat<\/strong><br>I den nye, principielle dom fra \u00d8stre Landsret tilf\u00f8jer domstolen nu yderligere krav om \u00e5rsagen til skatteyderens udlandsophold. Den p\u00e5g\u00e6ldende sag omhandlede en pilot, som havde valgt at bos\u00e6tte sig i Frankrig, men som fortsat var omfattet af fuld dansk skattepligt, da han fortsat ans\u00e5s for at have en bolig til r\u00e5dighed i Danmark. Piloten var ansat hos et dansk flyselskab og havde b\u00e5de f\u00f8r og efter sin flytning til Frankrig stationeringssted i K\u00f8benhavn \u2013 efter flytningen havde han dog alene opholdt sig arbejdsm\u00e6ssigt i Danmark i forbindelse med s\u00e5kaldte passive flyvninger og standby-tjeneste.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Landsskatteretten vurderede i den p\u00e5g\u00e6ldende sag, at skatteyderen opfyldte betingelserne for anvendelse af ligningslovens \u00a7 33A med henvisning til at ovenn\u00e6vnte, objektive krav var opfyldt \u2013 herunder at pilotens arbejdsophold i Danmark m\u00e5tte anses som n\u00f8dvendigt arbejde i Danmark i forbindelse med udlandsopholdet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d8stre Landsret kom imidlertid frem til, at skatteyderen ikke opfyldte betingelserne for anvendelse af bestemmelsen med henvisning til, at den oprindelige hensigt med bestemmelsens indf\u00f8relse bl.a. var at for\u00f8ge danske virksomheders eksportmuligheder og besk\u00e6ftige dansk arbejdskraft i udlandet. Det fremg\u00e5r desuden af forarbejderne til bestemmelsens indf\u00f8relse, at reglerne b\u00e5de skulle finde anvendelse ved ans\u00e6ttelse for danske og udenlandske arbejdsgivere.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da beslutningen om at tage ophold i udlandet i den p\u00e5g\u00e6ldende sag ikke var begrundet i arbejdsgiverens forhold, konkluderede \u00d8stre Landsret, at ligningslovens \u00a7 33A ikke skulle finde anvendelse. Skatteyderen var derfor ikke berettiget til lempelse efter de p\u00e5g\u00e6ldende regler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u201cMed \u00d8stre Landsrets dom \u00e6ndres retsstillingen, s\u00e5 der nu ogs\u00e5 henses til, hvorfor den p\u00e5g\u00e6ldende skatteyder har valgt at bos\u00e6tte sig i udlandet. Dommen er udtryk for en \u00e6ndring af de krav, der stilles for anvendelsen af ordningen i Skattestyrelsens Juridiske Vejledning, ligesom dommen g\u00e5r imod praksis i en r\u00e6kke tilsvarende sager, hvor \u00e5rsagen til skatteyderens udlandsophold ikke er blevet tillagt betydning for retten til lempelse efter ligningslovens \u00a7 33A,\u201d&nbsp;<\/em>forklarer Claus H\u00f8egh-Jensen.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Det vides ikke p\u00e5 nuv\u00e6rende tidspunkt, om dommen vil blive indbragt for H\u00f8jesteret, men vi f\u00f8lger sagens udvikling med stor interesse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kilde: <a href=\"https:\/\/via.ritzau.dk\/nyhedsrum\/pwc?publisherId=90624\">PwC<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Overs\u00e6ttelse til svensk<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tag Scandinavian Office Solutions med ombord p\u00e5 din salgsrejse. Vi har leveret kvalitetsovers\u00e6ttelser siden 2011, og vi overs\u00e6tter gerne din webside, webshop, produktnyhed, opdatering til SoMe etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"mailto:scandinavianoffice@gmail.com\" target=\"_blank\" rel=\"noreferrer noopener\">Kontakt os<\/a> for et tilbud, du bliver glad for!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/scandinavianoffice.net\/\" target=\"_blank\" rel=\"noreferrer noopener\">Scandinavian Office Solutions<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/scandinavianoffice.net\/oversaettelse-til-svensk\/\" target=\"_blank\" rel=\"noreferrer noopener\">Overs\u00e6ttelse til svensk<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>\u00d8stre Landsret s\u00e5r i en ny, principiel dom tvivl om danskernes mulighed for at bos\u00e6tte sig i udlandet for at arbejde, uden at man samtidig [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1492","post","type-post","status-publish","format-standard","hentry","category-generelle-nyheder"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ny dom begr\u00e6nser muligheden for remote working -<\/title>\n<meta name=\"description\" content=\"Ny dom begr\u00e6nser muligheden for remote working. 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