Recruitment abroad. arbejdskraft. Udenlandsk. The legal ground rules a guide for private and public sector employers. og offentlige myndigheder

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1 2. edition Udenlandsk arbejdskraft Read more about us at Norrbom Vinding is a member of Ius Laboris Global Human Resources Lawyers. This means that we can offer expert legal advice on multi-jurisdictional matters at the highest national and international standards. The legal ground rules a guide for private and public sector employers De juridiske spilleregler en guide for virksomheder og offentlige myndigheder Recruitment abroad As the largest law firm in Scandinavia within its field, Norrbom Vinding has an established international profile, assisting a wide range of private and public sector clients from blue chip corporates to SMEs and from government agencies and local authorities to other public sector bodies in all aspects of human resources law, including business immigration. Norrbom Vinding advises employers on all areas of human resources and employment law. Norrbom Vinding rådgiver private virksomheder og offentlige myndigheder om alle juridiske problemstillinger relateret til HR. Vi er i dag de største i Skandinavien på dette felt og hjælper såvel private som offentlige virksomheder fra børsnoterede koncerner til små- og mellemstore virksomheder til kommuner, regioner og andre offentlige myndigheder. Vores rådgivning omfatter alle aspekter af HR-juraen, inklusiv rekruttering af medarbejdere fra udlandet og udstationering af danske medarbejdere til udlandet. Norrbom Vinding er medlem af Ius Laboris Global Human Resources Lawyers. Derfor kan vi rådgive internationalt på tværs af landegrænser og på højeste specialistniveau. Læs mere om os på 2. udgave 54124_Omslag DKogUK.indd 1 21/11/08 10:32:39

2 54124_Omslag DKogUK.indd 2 21/11/08 10:32:49 Skat 12.0 Social sikring Indhold What can Norrbom Vinding offer clients? Afsnit 1 Opholds- og arbejdstilladelse Ansættelse af nordiske statsborgere Taxes Ansættelse af statsborgere fra de gamle EU-lande og EØS-landene Social security Ius Laboris Global Human Resources Lawyers er en alliance af førende advokatfirmaer, der rådgiver inden for arbejds- og ansættelsesret, pensionsret og om benefits Norrbom Vinding Amerikakaj Dampfærgevej København Ø Danmark Ansættelse af statsborgere fra de nye EU-lande Østaftalen Part 2 Social security and taxes 3.0 Read more about Ius Laboris at 11 Tel info@norrbomvinding.com Green Card programme Ansættelse af statsborgere fra lande uden for Norden, EU og EØS og Schweiz Foreign nationals whose legal residence is not based on work Jobkortordningen Exemptions from work permit requirement Alliancen tilbyder en enestående advokatløsning baseret på en international platform kombineret med stærk tilstedeværelse i de enkelte lande. 7.0 Koncernopholdstilladelse Created in January 2001, the alliance is the first network of this kind. It is the largest group of independent and specialist lawyers ever brought together within this practice area, encompassing more than 2,500 lawyers in currently 45 countries Undtagelser fra kravet om arbejdstilladelse Residence and work permits under the Corporate programme Alliancen blev etableret i 2001 og omfatter mere end 2500 advokater i p.t. 45 lande Job Card programme Ansættelse, hvor det lovlige opholdsgrundlag ikke er baseret på arbejde Læs mere om Ius Laboris på Other nationals Green card-ordningen Ius Laboris Global Human Resources Lawyers offers a unique solution to companies by providing them with an international platform coupled with a strong local presence Nationals of the new Eastern European member states transitional arrangement 10.0 Medfølgende familie 2 Afsnit 2 Social sikring Nationals of the old EU and the EEA countries Legislative amendments Accompanying family Hvad kan Norrbom Vinding tilbyde? Nordic nationals Design: Bysted A/S Print: Quickly Tryk A/S October Tel info@norrbomvinding.com Ius Laboris Global Human Resources Lawyers is an alliance of leading law firms providing specialised services in employment and labour law, pensions and employee benefits, covering all legal services related to HR Lovændringer Part 1 Residence and work permit Norrbom Vinding Amerikakaj Dampfærgevej Copenhagen Denmark Design: Bysted A/S Print: Quickly Tryk A/S Oktober 2008 Contents

3 About this booklet The increasing shortage of workers and skilled professionals in Denmark is forcing Danish employers in the private and public sectors alike to look abroad for staff. It is important to be aware, however, that employment of foreign nationals in Denmark involves a different range of obligations and risks than employment of Danish nationals. Apart from immediate concerns such as the specifi c contents of foreign degrees, licence requirements, language barriers, etc., there are also a number of legal issues which differ entirely from those involved in employing Danish nationals. This booklet outlines the main issues for Danish employers to consider when turning abroad to fi ll a staff shortage. The fi rst hurdle to overcome is obviously the residence and work permit, which will decide if the foreign national can be legally employed at all. But there are also a number of tax and social security issues to be addressed if the proposed employee is a foreign national _Broch UK.indd 1 21/11/08 10:30:13

4 Part 1 Residence and work permit 1.0 Nordic nationals 1.1 The simplest procedure is where Nordic nationals are involved. Nordic nationals are free to enter, stay and work in Denmark for an indefi nite period. They do not need a registration certifi cate while they are in Denmark, but if their stay exceeds 6 months, they must register with the local National Registration Offi ce. 2.0 Nationals of the old EU and the EEA countries 2.1 The procedure for nationals of the old EU and the EEA countries and Switzerland is also relatively simple. 2.2 These nationals do not need a work permit to work in Denmark and are thus free to seek and take up employment in Denmark. 2.3 Nationals of the old EU and the EEA countries and Switzerland are also free to take up residence in Denmark although they will need an EU/EEA registration certifi cate if they stay beyond 3 months. This period is extended to 6 months, however, if they are looking for work in Denmark. 2.4 The EU/EEA registration certificate, which is available from the local Regional State Administration, serves as proof of legal residence in Denmark. If their stay exceeds 6 months, nationals of the old EU and the EEA countries and Switzerland must, like Nordic nationals, register with the local National Registration Offi ce _Broch UK.indd 2 21/11/08 10:30:13

5 Old EU member states Austria, Belgium, Cyprus (Greek-Cypriot part), Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Malta, Netherlands, Portugal, Spain, Sweden and the UK New EU member states Bulgaria, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia EEA countries Iceland, Liechtenstein and Norway 3.0 Nationals of the new Eastern European member states transitional arrangement 3.1 Denmark has a special transitional arrangement known as the East Agreement which applies to nationals of the new EU member states. This arrangement restricts access for such nationals to live and work in Denmark, notwithstanding that the countries are EU member states. 3.2 The transitional arrangement has been amended several times, most recently with effect from 1 May 2008, to make it gradually easier to recruit from the new EU member states _Broch UK.indd 3 21/11/08 10:30:14

6 3.3 As a result of the liberalisations, the residence and work permit requirement has been lifted for work covered by a collective agreement. Nationals of the new EU member states will therefore no longer need a work permit to work in Denmark if the work is covered by a collective agreement. If the work is covered by a collective agreement, it is thus particularly important for the Danish employer to ensure that the statement of employment particulars given to the employee specifi es what collective agreement the job is covered by. Similarly, foreign specialists, scientists, salaried executives and teachers are now exempt from the residence and work permit requirement if their employer is covered by a collective agreement. Like nationals of the old EU member states, nationals of the new EU member states must apply for a registration certifi cate if their stay in Denmark exceeds 3 months (6 months, if they are looking for work). In this respect, too, it is important to ensure that an adequate statement of particulars is provided. 3.4 Unless exempt from the residence and work permit requirement as discussed in 3.3 above, nationals of the new EU member states will still need a residence and work permit to take legal employment in Denmark, but the conditions to be met by these nationals in order to be issued with a residence and work permit are less stringent than those applicable to nationals of third countries (i.e. countries outside the Nordic region, EU/EEA and Switzerland). 3.5 The following conditions must be met by those nationals of the new EU member states who will still need a residence and work permit: The employment offered by the Danish employer must be for at least 30 hours a week The terms of employment must be no less favourable than those applicable under a relevant collective agreement or must otherwise meet normal Danish standards The Danish employer must be registered as liable to deduct taxes under the Danish Tax at Source Act The Danish employer must not be affected by a strike, lockout or blockade If the terms of employment are not based on a collective agreement, the Danish employer must submit a statement confi rming that the terms of employment and pay meet normal Danish standards and that the employment contract includes the particulars specifi ed in the Danish Employment Contracts Act _Broch UK.indd 4 21/11/08 10:30:16

7 If the work is covered by a collective agreement, employers are now free to hire nationals of the new EU member states If those conditions are not met either, residence and work permits will be granted to nationals of the new EU member states on the same basis as for third country nationals. 3.6 For those jobs that require a residence and work permit, it is important to note that residence and work permits are granted only for the job specifi ed in the permit application. Even if a national of one of the new EU member states has already worked in Denmark for a period of time on the basis of a valid residence and work permit, the new employer in Denmark should therefore make sure that it knows what applies in each individual case. 3.7 Residence and work permits are issued for 1 year at a time, but not longer than the duration of the employment contract. For scientists, specialists, etc., however, the permit may be issued for 3 years. 3.8 After 12 months of uninterrupted legal employment in Denmark, nationals of the new EU member states will be placed on an equal footing with nationals of the old EU and the EEA countries. This means that they may take up other employment just like employees from the old EU and the EEA countries. 4.0 Other nationals 4.1 As a main rule, non-nordic, non-eu/eea and non-swiss nationals (third country nationals) need a residence and work permit to work in Denmark. 4.2 Third country nationals are eligible for a residence and work permit if there are essential employment or business reasons for issuing such a permit. In deciding whether such reasons exist, a distinction is made between specialised and non-specialised work _Broch UK.indd 5 21/11/08 10:30:16

8 4.3 Non-specialised work means work which could just as well be carried out by Danish nationals or by foreign nationals already in Denmark or the EU. Thus, a work permit will be granted only if Danish or foreign manpower is unavailable in Denmark or the rest of the EU to carry out the work in question and only if the third country national has received a specifi c job offer and the terms and conditions of the job meet normal Danish standards. 4.4 Specialised work, on the other hand, is work which is closely associated with that particular person and can therefore be carried out only by that person. Scientists and circus performers are good examples of people performing specialised work. The sole deciding factor here is whether there are special reasons for employing that particular third country national to carry out the work. The third country national must still have a job offer in hand and the terms and conditions of the job must still meet normal Danish standards. 4.5 Whether the job specifi ed in the permit application is specialised or non-specialised, the Danish Immigration Service will normally consult with the local Regional Employment Council to determine if the conditions for a residence and work permit are satisfi ed. 4.6 Once granted, the work permit will only be valid for the job specifi ed in the permit application, whatever its degree of specialisation. 4.7 As a general rule, residence and work permits issued to third country nationals will be valid for an initial period of up to 1 year and can be renewed for up to 3 years at a time. As an exception to this rule, however, scientists, teachers, salaried staff in managerial positions, specialists and embassy staff can be issued with a permit valid for an initial period of 3 years and renewable for further periods of up to 4 years each. In any case, the duration of the permit cannot exceed an agreed period of employment _Broch UK.indd 6 21/11/08 10:30:18

9 The Job Card programme is a simplifi ed application procedure the Danish Immigration service has set a service level target of processing applications under the Job Card programme within 30 days 5.0 Job Card programme 5.1 The Job Card programme is primarily of interest to Danish employers looking to recruit from third countries because it provides a fast-track route to a residence and work permit. Foreign nationals are eligible to apply for a residence and work permit under the Job Card programme if the job offered is in a shortage area or if the pay amounts to at least DKK 375,000. Under the Job Card programme, the Danish Immigration Service can issue residence and work permits without consulting with the local Regional Employment Council. This means that applications can be processed considerably faster than can be expected under the normal application procedure. 5.2 The current shortage areas are set out in the Positive List, which is regularly updated by the Danish Ministry of Integration, Immigration and Refugee Affairs. The current Positive List comprises more than 100 different job titles and is available at As with the normal application procedure, third country nationals applying for a residence and work permit under the Job Card programme must have a job offer in hand and the terms and conditions of the job must meet normal Danish standards. 5.4 Job Cards may be valid for an initial period of up to 3 years and can be renewed for up to 4 years at a time. As a general rule, the permit is valid only as long as the foreign national holds a job. In case of fi xed-term employment, the Job Card is thus normally valid for the same term, although the holder may be permitted to stay in Denmark for an additional 6 months. This option is also available to foreign nationals who lose their job through no fault of their own, provided that the job was on the Positive List. The intention behind both 6-month periods is to enable the holder to stay in Denmark for job seeking purposes. If new employment is obtained, the new job will (subject to satisfaction of all relevant conditions) provide the basis of the foreign national s continued right to stay and work in Denmark _Broch UK.indd 7 21/11/08 10:30:18

10 Job categories where no work permit is required for the first 3 months Scientists and teachers invited to teach or perform similar activities Representatives travelling on business in Denmark for foreign undertakings having no business address in Denmark Fitters, consultants and instructors who enter Denmark to fi t, install, maintain or repair machinery, equipment, computer software or other technical systems if the third country national is employed by or affi liated with the company supplying the product or has contracted with that company to carry out the work _Broch UK.indd 8 21/11/08 10:30:20

11 6.0 Residence and work permits under the Corporate programme 6.1 With effect from 1 July 2008, the Corporate programme was introduced. Under this programme, foreign nationals employed in a foreign affi liate of an international group of companies may work in Denmark for limited periods of time. This way, foreign nationals may alternate between working in the Danish entity and abroad and will not have to apply for a residence and work permit for each period to be spent in Denmark. Until the introduction of the Corporate programme, foreign nationals working in Denmark for a number of periods had to apply for a residence and work permit each time they were going to Denmark to work. 6.2 To obtain a Corporate Permit, foreign nationals must keep their ties to the foreign entity of the group. Secondly, the work to be carried out in Denmark must be of an innovative, project-related or training-related nature. Thirdly, the terms of employment and pay of the foreign national while working in Denmark must meet normal Danish standards. 6.3 Corporate approval can be obtained so that employees may be received by the Danish entity under the Corporate programme. This will reduce the waiting period when an application for a Corporate Permit is submitted for a specifi c employee. 6.4 A Corporate Permit is valid for an initial period of up to 3 years and can be renewed for up to 4 years at a time. With this permit, the holder can stay abroad for periods of time without having to re-apply. If the Danish entity ceases to be affiliated with the foreign entity, the permit will no longer be valid. 7.0 Exemptions from work permit requirement 7.1 In some cases, even foreign nationals who would normally need a residence and work permit are allowed to work in Denmark for up to 3 months without a work permit if the job belongs to certain categories. 7.2 The requirement of legal residence, e.g. in the form of a business visa, still applies to foreign nationals who enter Denmark under the above exemptions. Further, the exemptions are available only if, when the work is commenced, it is expected to last a maximum period of 3 months. If, on the other hand, the work is expected to last longer than 3 months, a work permit must be applied for under the normal procedure before the work is commenced _Broch UK.indd 9 21/11/08 10:30:24

12 8.0 Foreign nationals whose legal residence is not based on work 8.1 A number of foreign nationals reside in Denmark with a residence permit not issued for work in Denmark. Foreign nationals with a residence permit which is not issued for paid work whether such permit is valid for a limited period or open-ended are to a large extent exempt from the work permit requirement. In some cases, therefore, Danish employers can hire foreign nationals who are legal residents in Denmark although the original basis for their residence in Denmark was not to carry out work. However, it is for the employer to make sure that the conditions are met in each case. 9.0 Green Card programmes 9.1 The Green Card programmes were introduced in order to secure a steady flow of skills into Denmark. The fi rst Green Card programme allows third country nationals into Denmark for job seeking. A Green Card is available to foreign nationals who can show via a points system that they possess such special skills as to make them likely to fi nd employment within 6 months that will make them eligible to apply for a residence and work permit under the normal procedure. Although introduced to enable skilled foreign nationals to stay in Denmark for job seeking, the Green Card will also allow them to work in Denmark without any requirements being made to the job in question. Green Cards are granted for a period of up to 3 years and can be renewed. 9.2 The other Green Card programme is for foreign students who have completed a higher education programme in Denmark. On completion of the programme, the Green Card holder is allowed to stay in Denmark for a period of 6 months to seek employment. 9.3 When the Green Card expires, the normal residence and work permit rules will apply _Broch UK.indd 10 21/11/08 10:30:24

13 10.0 Accompanying family 10.1 For foreign nationals, the question of whether they are allowed to bring their family will often be of crucial importance. Nordic, EU/EEA and Swiss nationals are allowed to bring family members of Nordic, EU/EEA or Swiss nationality and such family members are also allowed to work in Denmark. Like the employee they accompany, however, family members will need an EU/EEA registration certifi cate if they stay in Denmark for more than 3 months If the employee is a Nordic, EU/EEA or Swiss national and the family members are third country nationals, the family will be entitled to follow the employee to Denmark provided that the employee has taken up genuine and actual residence in Denmark If the employee is a third country national, the spouse/partner and any dependent children may be granted a residence permit in Denmark if the employee is eligible for a 3-year or longer residence and work permit or for a 3-year or longer extension to the residence and work permit and if the family lives at the same address in Denmark and is self-supporting With a family permit, family members may seek and take work in Denmark for the duration of the employee s permit. A Danish employer who hires a family member should thus be aware that the family member may no longer be entitled to work in Denmark if the person who provided the legal basis for residence and thus also the legal basis for work loses his/her job. With the latest Green Card, the holder may work while in Denmark _Broch UK.indd 11 21/11/08 10:30:24

14 Failure to operate the social security rules correctly may lead to signifi cant unforeseen costs Part 2 Social security and taxes 11.0 Social security 11.1 Social security is an important issue in the context of business immigration. In some cases, for instance, employers of foreign nationals must contribute to the social security systems of the country of usual residence, which may entail considerable extra costs. Thus, in most countries, including our neighbours, social security costs are much higher than in Denmark. Social security costs in Denmark consist of contributions to the Labour Market Supplementary Pension Scheme ( ATP ), labour market contributions and statutory industrial injury insurance A central tenet of the Danish social security system is that the employee and the employer must contribute to the social security system of the work country. A foreign national employed by a Danish employer to carry out work in Denmark will therefore generally be subject to Danish social security legislation in the same way as a Danish employee Nordic nationals are generally subject to the same social security rules as those described in paragraph 11.4 below which apply to EU/EEA nationals _Broch UK.indd 12 21/11/08 10:30:26

15 Employer social security costs per employee Denmark Approx. DKK per year (approx. EUR 777)* Sweden Poland 32.45% of pay per year 20.41% of pay per year up to a maximum of PLN (approx. EUR ) and 6.15% of any excess * plus the cost of industrial injury insurance Most often it will be (much) costlier for the Danish employer if the employee is subject to the social security legislation of a country other than Denmark _Broch UK.indd 13 21/11/08 10:30:29

16 11.4 For EU/EEA and Swiss nationals, there is a general principle that such nationals should be covered by the social security system of one country alone. In some cases, this may mean that the employee will not be subject to the social security legislation of the work country, but to the social security legislation of the country of usual residence If the employee is not subject to Danish social security legislation, but to that of another country, the employee as well as the Danish employer must contribute to that country s social security system. This applies particularly if the employee carries out work both in Denmark and the country of usual residence. Danish employers should thus be aware that even a minor spare time job in the country of usual residence may mean that the employee will remain within the social security system of that country a consequence of the general principle that an employee can only be subject to one country s social security legislation Also in relation to third country nationals, doubts may arise about whether the individual in question is subject to the social security legislation of the work country or the country of usual residence. Denmark has arrangements in place with a number of countries, including Canada, Australia and New Zealand. If the employee is a national of a country with which no such arrangement exists, the employee and the employer may have to contribute to the social security systems of both countries In case of secondment to or from Denmark, the question of social security will often be separately regulated by international agreements If the foreign national is subject to Danish social security legislation and carries out work in Denmark for a Danish employer, the Danish employer must as a general rule deduct, report and pay the employee s labour market contributions ( AM-bidrag ) and the employee s contributions to the currently suspended Special Pension Savings Scheme ( SP-bidrag ) and the Labour Market Supplementary Pension Scheme ( ATP ) in addition to reporting and paying its own contributions to the Labour Market Supplementary Pension Scheme and other employer social security contributions _Broch UK.indd 14 21/11/08 10:30:32

17 12.0 Taxes 12.1 Tax is another important consideration for Danish employers seeking to recruit from abroad. As a general rule, employers must deduct, report and pay Danish taxes for all employees who are subject to either limited or full tax liability in Denmark on their Danish income In order to be subject to full tax liability in Denmark, the employee must either stay in Denmark for a consecutive period of 6 months (only interrupted by holiday or similar trips abroad) or be tax resident in Denmark. The employee will be treated as tax resident if he/she lives in Denmark and has non-hotel-like accommodation available If the employee is not subject to full tax liability, but is employed by a Danish employer, the employee will be subject to limited tax liability in Denmark on the portion of the income earned from work carried out in Denmark. In that case, the Danish employer must as a general rule deduct, report and pay Danish taxes to the Danish tax authorities on that part of the work which is physically carried out in Denmark Therefore, regardless of whether the employee is subject to limited or full tax liability in Denmark, the Danish employer must be provided with the Danish tax card issued to the employee in order to pay out the employee s salary or wages. To obtain a Danish tax card, third country nationals or nationals of the new EU member states will generally need to show a valid work permit/registration certifi cate. Even if the employee holds a Danish tax card, however, the employer should always make sure that the issue of residence and work permit is sorted When recruiting abroad, employers should use the opportunity to consider whether the best option fi nancially would be to employ the person on a gross pay basis (the employee bears the cost of taxes and social security) or on a net pay basis (the employer bears the cost of taxes and social security) Foreign nationals are usually employed in Denmark on a gross pay basis whilst foreign nationals seconded to Denmark are frequently paid on a net pay basis. To decide whether to opt for net or gross pay basis, the employer must be aware of the fi nancial implications of the 2 models _Broch UK.indd 15 21/11/08 10:30:32

18 12.7 If the employee in question is a highly paid specialist, it would also be relevant to check whether the employee qualifi es for the attractive specialist tax regime (25%) It will often also be worthwhile to look at tax effi ciency. For instance, the employer may wish to bear a share of the extra costs incurred by the employee for transport, accommodation, etc., and this may on certain conditions be tax-free in Denmark or at least taxed at more favourable rates. It should be noted, though, that such benefi ts are not necessarily taxed at equally favourable rates in the employee s country of usual residence, which may render such tax-privileged benefi ts less attractive to the employee and thus to the employer as well What can Norrbom Vinding offer clients? 13.1 Norrbom Vinding has always advised public and private sector clients on business immigration to Denmark. Now that demand for workers and skilled professionals is soaring, our committed team of leading immigration lawyers can therefore offer Danish employers expert immigration advice based on up-to-date experience Different ways of working with Norrbom Vinding: Many public and private sector organisations may need day-to-day assistance in the form of legal advice, guidance and support from Norrbom Vinding s immigration team on all legal immigration issues relating to residence, social security, taxes, etc. If there are any problems which cannot be resolved there and then, Norrbom Vinding can represent the client in the further process, whether in Denmark or abroad. Representation abroad will usually be through our partners in Ius Laboris Global Human Resources Lawyers, which is an alliance of leading employment law fi rms in currently 45 countries _Broch UK.indd 16 21/11/08 10:30:33

19 In many public and private sector organisations, the staff involved in recruitment and employment and whose roles also involve liaising with foreign national employees are in need of tools in the form of templates and documents to properly and effectively fulfi l their duties. In addition, they also often need guidance through the complexities of the law, for example by means of a comprehensive introduction to immigration law and administration of foreign national employees. In addition, Norrbom Vinding can provide general and customised training programmes and courses for HR and other staff on immigration law and administration of foreign national employees. Please contact us to discuss your specifi c requirements Legislative amendments 14.1 As can be seen from the above, regulation in this area is quite dynamic and adapted on an ongoing basis to the needs of the Danish labour market. This booklet is up-to-date as at 15 October Similarly, the job categories under the Job Card programme will obviously be updated continuously to reflect the current situation in the Danish labour market. Therefore, particularly when recruiting staff from abroad, Danish employers should take care to ensure compliance with the rules in force at the relevant time. See also our website for immigration updates and news _Broch UK.indd 17 21/11/08 10:30:33

20 What they say about Norrbom Vinding: Norrbom Vinding, member of ius laboris is the fi rst port of call for labour and employment litigation... This eight-partner fi rm has the largest employment team in Scandinavia... Leading corporates, who ordinarily use only the biggest fi rms, retain this practice for specialist employment law matters Quote: The European Legal 500 (2008), which lists Norrbom Vinding as the only top-tier fi rm for employment law in Denmark Somewhat unique in the Danish legal market, this fi rm exists as a fully specialised employment law boutique representing exclusively management clients. If any fi rm should be on top, it should be Norrbom Vinding, acknowledged sources, as it fi elds the largest fully specialised team of lawyers and has the capacity to deal with anything in the employment fi eld... Quote: Chambers Europe (2008), which places Norrbom Vinding as the only fi rm in the top band in employment law in Denmark _Broch UK.indd 18 21/11/08 10:30:33