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Denmark

Report Topics:

1:- General Information

2:- Cooling-off Period

3:- Pyramid Schemes

4:- Multi-Level Marketing

5:- Prohibition on Products

6:- Credit Restrictions Country

7:- Money Collections

8:- Licenses

9:- Status of Direct Sellers

10:- Earnings Claims

11:- Taxes and Fees

12:- Social Security

13:- Others

General Information

information.

Cooling-off Period
The cooling-off period is one week from the date when the product is received by the customer, who must then inform the salesperson in writing if the cooling-off period is to operate.
The information concerning the cooling-off period must be given at the time when the customer orders the products. This can either be in a special form or printed on the back of the order form.

Pyramid Schemes
There is no specific anti-pyramid law. The chain letter system is considered to be a violation of the Fair Marketing Act.

Multi-Level Marketing
There is no specific law against Multi-level Marketing.

Prohibition on Products
In general, there is no prohibition on any products. Some medical products such as vitamin pills, slimming preparations and the like must have the approval of the Danish Health Board.

Credit Restrictions Country
There are no restrictive consumer credit laws. For credit agreements on an instalment basis, information must be given about the net price, interest, the total gross price and the effective interest rate.

Money Collections
No legislation.

Licenses
No license is required for direct selling.

Status of Direct Sellers
The status of sales people differs from company to company, depending on the set-up of the organisation. In some companies the salespeople are employed, in others they are totally independent. There are no specific legal definitions of the status of salespeople.

Earnings Claims
No information.

Taxes and Fees
All salespeople have to make their yearly declaration whether they are employed or independent.
If employed, the employer must withhold tax and pay social security and supply the tax authorities with information on the salesperson’s income, fringe benefits, etc. The salesperson’s business expenses not being reimbursed by the company can be deducted by the salesperson provided the expenses exceed an amount of 4,000 DKK, and then only deductible at a decreased percentage rate.

Independents must file their own tax forms based on a profit and loss statement, meaning that all expenses are deductible at full value (only 25% of actual entertainment expenses are tax deductible).

Unemployed benefit – unemployed people can take up direct selling activities against reduction of their unemployment benefit. When the working hours exceed a certain limit, the benefit will cease. Direct salespeople themselves can be members of an unemployment benefit body of their own choice and have the same rights as any other in that respect.

Health benefits – direct salespeople have the same rights to health benefits as employees.

Social Security
See previous section.

Others
No information.

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