SKAT, the Danish tax authority, has ruled that an employer's provision of a health check for employees 55 and over designed to help encourage employees to continue working instead of retiring and accepting a pension cannot be provided tax free. According to SKAT, tax free provision of benefits is only allowed only when it is part of an employer's general personnel policy for all company employees, and not when offered only to some employees.
Sources: SKAT Tax Board File No. 10-203449 (June 21, 2011); BDO Chartered Account Co. Newsletter (July 5, 2011)