Lund Elmer Sandager contributes to ICLG – Workplace Pensions 2026
Partner Michael Møller Nielsen, Associate Partner Julie Flindt Rasmussen, Attorney Anna Lindencrone Lundin and Assistant Attorney Liw Christensen have contributed the Danish chapter to the newly published edition of The International Comparative Legal Guide – Workplace Pensions 2026.
The guide provides an international overview of the legal frameworks governing workplace pension schemes across a wide range of jurisdictions and serves as a key reference for companies, advisers and practitioners operating in a cross-border context.
Focus on workplace pensions in Denmark
In the Danish chapter of ICLG – Workplace Pensions 2026, we provide a structured overview of the legal and practical aspects of workplace pensions in Denmark, including:
- statutory pension rights and obligations
- state pension provision
- the establishment and provision of workplace pension schemes
- benefit design for workplace pensions
- funding of defined benefit and defined contribution schemes
- investment rules
- tax treatment of pension schemes
- pension considerations in connection with share or business transfers
- key employment law issues related to workplace pensions
The chapter is aimed at international readers seeking to understand the Danish pension system and offers a practical introduction to both regulatory requirements and common market practices.
The Danish chapter is freely available on ICLG.com.