Platform economy database
Database of initiatives and court cases in the EU
Eurofound’s platform economy database provides information on 386 initiatives and court cases that exist or have been implemented in relation to activities in the platform economy. The database was last updated in February 2024 and provides metadata for each entry, such as geographical scope, year, type of initiative, actors involved, sector and companies concerned. Initiatives include legal instruments such as legislative changes or court decisions, as well as voluntary interventions undertaken by different stakeholders to address issues around platform work.
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The database currently contains 386 entries and was last updated in February 2024.
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Denmark
The Danish government has set out 22 proposals concerning taxation in the platform economy and to a smaller extent, regulating working conditions as well as offering more clarity on rules and responsibilities for workers, clients and platforms companies (see the original document here). The government aims to set up an online portal through which platform companies can access specific information provided by the authorities (see here). Also, online reporting of revenue will be made possible, and the government will lower taxes on income generated through the provision of accommodation or transportation through platforms. To support clarity on taxation, the government provides online guidance on income tax obligations deriving from activities within the platform economy. Further, the government aims to take measures against grey areas existing in legislation and will provide information to unemployment insurance funds and job centres on the rules for unemployment benefits in relation to persons’ activities in the platform economy.
Further information: Regeringen vil med 22 iniatiativer fremme deleøkonomien i Danmark - Regeringen.dk
Danish sharing economy strategy just a first step — Nordic Labour Journal
iota_papers_2017_december_growth_through_sharing_economy.pdf (iota-tax.org)
The platform economy is one of those moving targets, which, despite receiving increasing media and policy attention, has proven difficult to regulate. Given the heterogeneity of employment relationships, business models, types of platform work and cross-border issues, this is not surprising.
Technological change is accelerating as the capacity of electronic devices to digitally store, process and communicate information expands. Digitalisation is transforming the EU economy and labour markets: nearly one-third of EU workplaces are categorised as highly digitalised. What are the implications of the digital revolution for employment and work?
The rapid rise of the platform economy has led to a marked transformation of European labour markets, and existing regulatory frameworks and voluntary initiatives have yet to catch up. While platform work offers opportunities for workers and employers and potentially contributes to innovation, economic growth and competitiveness in the EU, it has been criticised from the beginning because of the poor employment and working conditions often experienced by workers.
While 2020 may come to be seen as the year platform work gathered pace and started to go mainstream – thanks in large part to COVID-19 containment measures sparking an increase in food and grocery delivery – 2021 could be the year that regulation of platform work is set in motion.
