Lund Elmer Sandager contributes to The International Comparative Legal Guide with the Danish chapter on Workplace Pensions 2026

The chapter provides a comprehensive overview of the Danish workplace pension landscape, combining legal analysis with practical context for international readers, investors, and employers operating in Denmark. 

It focuses on the interaction between collective bargaining agreements and individual employment contracts, which together form the foundation of pension regulation in Denmark. It also addresses the absence of a general statutory obligation for employers to provide workplace pensions, contrasted with strong market practice. 

Furthermore, the chapter examines the structure and design of pension schemes, including the dominance of defined contribution arrangements, typical benefit formats, and the regulatory framework applicable to pension providers. 

Key areas of focus also include the tax treatment of contributions and benefits, rules on pension transfers and portability, and the legal implications of pensions in corporate transactions such as share and asset deals. 

You can freely access this chapter here. 

If you have any questions about the chapter or questions regarding employment and labour law, please do not hesitate to contact Partner, Michael Møller Nielsen or Associate Partner Julie Flindt Rasmussen