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Former Lyngby-director's remuneration can be in conflict with the law

As the Lyngby BK's previous management sold the club for 11 months ago, was a dark chapter in the kongeblås history archived. Ago has skeletons periodically, h

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Former Lyngby-director's remuneration can be in conflict with the law

As the Lyngby BK's previous management sold the club for 11 months ago, was a dark chapter in the kongeblås history archived. Ago has skeletons periodically, however, looked out the closet.

Recently, they have auditors who have reviewed take up considerable accounts, pointed out that it may have violated the law when it paid salary to its former director.

Two experts for advice.dk have spoken with, also assesses that the remuneration may have been in violation of the law. It can, in the worst case cost Lyngby a fine.

The director denies, however, that his remuneration should be on the edge of the law.


There was plenty to take hold of, as the Lyngby Boldklub issued accounting in december. First and foremost, the deficit of 35 million dollars, then ejerkredsens obligation to keep the hand under the club to secure its license to play 1. division.

It was, however, also worth noting what the auditors from Deloitte wrote. Under the heading 'Violation of the general' pointed out the auditors that the payments to the previous management could be in conflict with the law.

'Without a reservation, we must report that the company has paid remuneration, primarily to the former management resigned 9. February 2018, without contain A tax, and the AM-contribution. The relationship may be in conflict with the general' sounded the from Deloittes accountants.

Advice.dk has asked the tax administration, but the obligation of professional secrecy and shall not disclose, whether there is or has been a case from Lyngby Boldklub. However, it should, as a minimum, be examined, says Lars Kiertzner, who is senior consultant in the organization FSR - Danish auditors.

- It is a hint to the authorities, if here is something they should investigate. The tax ought to read such a report and say: 'Okay, we must have fat in'.

Investor and chairman Tommy Petersen Lyngby BK. Photo: Lars Poulsen
take up considerable recent accounting applies for the 2017/18 season, which featured a dance with konkursdøden and a feberredning from investors, Friends of Lyngby in the month of February. The current chairman of the board, Tommy Petersen, says that the fact that the auditors are cracking down on, has to do with the remuneration of the former director Jesper tooth wear.

They had chosen, that in the year we took over, was he paid by sending invoices from his company. It must not be. A director shall be employed by the company. You may like to send invoices, if you have a communication task, but a director shall, in accordance with the companies act to be employed as a paid employee, says the president.

Jesper tooth wear, who was also a director in the parent company, Hellerup Finance, whose bankruptcy threw Lyngby BK's future in serious danger, however, may not see any problem with the solution.

I was the registered director of the company, but did not have my daily walk, and the agreement was that as the director has either a direktørkontrakt, or also if you are on a form of konsulentkontrakt. It can easily be done. It happens every day in Denmark. So I can't see the problem in it.

- But it is true that I was on through a consultancy contract concluded, as I got a smaller amount of to have been in many months, he says, to the advice.dk.

- It was not a salary, it was a fee. It can get as the managing director. You are not an employee on the way, I was not an officer of the company.

The laying out buy the two experts for advice.dk have spoken with, however, is not. They do not believe that you as ceo can get his salary paid as consultancy fees.

- It can be usually not, so I will say that I agree with the auditor, who has said that it is probably in violation of the general. You can not in an employment relationship bill the hours to be employed there. If it is a permanent employment relationship, is the subject of kildeskattelovens provisions of A tax. Is how it is. I am pretty sure, that TAX will come forward to also, says Lars Kiertzner.

- the Question is whether there is an employment relationship, or whether there do not. It seems that there is an employment relationship here. It has the auditor apparently assumed that it did.

- There are particular coverage, to say that it may be in conflict with the law, if it is a ceo, who bills his salary as consultancy services. It is very unusual, I must say. I don't think it holds.

Lyngby is located on an 8. on the Nordic Bet league. Photo: Jens Dresling
Ole Friis, that is the ph.d. at the University of Southern denmark, put up at Lars Kiertzners and Deloittes auditors ' interpretation.

- that is The question, whether one can be employed through a consultancy contract concluded, without pulling A tax on it. It is the auditor puts a sensible question. I understand the auditor; the rules of the here is been tightened the whole game up, " says Friis, who among other things is dealing with the revision of its research.

- the Options that he meets the requirements is very, very small. I can't say that he doesn't do it, but the possibility is very small.

There is a single exception in the rules, points out Ole Friis, who can speak for Jesper Gotfredsens interpretation, namely, if one is employed in the parent company. Tooth wear was, as mentioned, director in the world of Finance also, but his own interpretation contrary to normal practice in the area, I think the SDU-the researcher.

- It may be that he has used the rule, but it's not what he has said. It, he has stated to you, is that he was employed as a consultant.

According to Ole Friis will usually spread his pay out on both companies, so Hellerup Finance and Lyngby Boldklub, do not hire the director as a consultant Of the subsidiary.

- So it will be such, that he should include A tax. For it is the same group. I'm also quite sure that the auditor did not write it there, if they do not believe there is one or another wrong in relation to the existing rules, he says, and adds:

- But it does not mean that the TAX has been evaded payment of taxes.

The last point is an important one. Advice.dk are not familiar with, Jesper tooth wear or Lyngby Boldklub has cheated the taxman out of money. Them he may have paid up later. But the method he has been paid his salary with, may be in conflict with the law.

The last year has been tough for Lyngby, that first was close to go bankrupt and then relegated from the premier League. Photo: Jens Dresling
Advice.dk has been in contact tax administration, which shall not comment on the companies or the tax system. The agency says, however, that the general performing the control targeting the revisoranmærkninger.

Jesper tooth wear says he has not met with any requirements from either the taxman or Lyngby Boldklub. If the tax administration follows Lars Kiertzners call to investigate the matter, both the former director tooth wear and Lyngby to be charged to pay the missing tax. If the board thus concludes that there should be paid something.

- Through the alert will the tax be collected from the employee. Pay the employee, not the tax, can tax administration in most cases charge it at the company, because the company did not initially fulfilled its duty to contain A treasure, and the AM-contribution, since the salary was paid, writes the agency in a general response.

Ole Friis points out, moreover, that the companies can get fines for not withholding A tax right. The same is apparent in the way of the general.

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