Description
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)
- Keywords
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social protection,
income,
taxation,
information asymmetry
- Actors
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Government
- Sector
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No specific sector focus