Operation of business during Corona

A large part of the Danish public sector has been shut down for the time being. The private sector in Denmark must keep the wheels turning but on changed conditions of work.


Let’s begin with what is simple. Accura is a modern consultancy business, and we are largely able to continue business as usual, irrespective of the current situation. Naturally, we respect all recommendations from the relevant public authorities, but we can handle all outgoing activities from a distance, and our partners and employees proceed with their efficient and dedicated work from home work stations etc. This means that our clients will not experience any negative changes. It is relatively easy for us.

For others, it is not that simple. It is not possible for everyone to continue operations from home, and we receive a lot of questions relating to themes which, generally, are not relevant, but which have suddenly become relevant in this extraordinary situation.

Accura’s fundamental approach is that we are here to help our clients in making things work, no matter the situation and the difficulties you face. We now use the exact same approach to assist you in matters concerning e.g.:



  • Can we order an employee to work from home?
  • Are employees entitled to receive pay if they are at home without working?
  • Can we order employees to take holiday immediately?
  • Can we prevent holiday travels to various countries and areas?
  • Can we terminate or introduce part time, staggered hours or division of work?
  • Do the normal notice periods and limits as to what we can do apply?
  • Can we order our employees to physically attend work and, if so, how can we ensure their safety?


Contractual matters:

  • Are our suppliers exempt from liability if they are unable to make deliveries?
  • Are we exempt from liability towards customers and partners if we are unable to make deliveries?
  • Which notifications must we give right now to rely on force majeure?
  • Can we cancel services which we do not need under the current circumstances?
  • Are there any provisions which we should include in contracts concluded by us now?


Financial matters, restructuring and insolvency:

  • Which obligations and possible actions would be relevant to the board of directors and the management if we experience liquidity insufficiency?
  • How can we adapt our business to the new situation and which models can we use in that respect?
  • Do we risk personal liability towards contractual parties, creditor and others?
  • How do we deal with the relationship with banks and sources of funds, and what options do we have in respect of strengthening our liquidity?
  • Are there any matters relating to financing agreements which we should note?
  • Are we eligible for the government’s aid packages?


Compliance and GDPR:

  • Do we comply with legislation and applicable policies at present?
  • What can and must we register?
  • What information are we allowed to share?
  • Can we demand that an employee, a meeting participant, a visitor in the company or the like inform us whether they are infected with the Corona virus?


Project development and construction law:

  • Does the current situation constitute force majeure conferring special rights on a contractor or employer?
  • Is the contractor entitled to an extension of time and/or compensation/damages?
  • Are employers obligated to ensure that the contractor sends its employees home?
  • Are employers entitled to demand that work continues on the construction sites?
  • What happens in case of non-delivery of building materials? Is it the contractor’s risk or the employer’s risk?
  • What happens in case of failure to obtain public authority approval (e.g. fire approval or failure to obtain an occupancy permit as a result of closed or delayed public authority processing)?
  • Is a project developer entitled to demand an extension of time towards an investor in a forward purchase transaction?


Lease law

  • Are tenants allowed to terminate the agreement due to force majeure irrespective of non-terminability?
  • Is the tenant entitled to a reduction of the rent as a result of the inability to use the leased premises – e.g. hotels, restaurants, etc.?
  • Does the landlord have an extended right of termination of lease agreements?
  • Is a project developer entitled to defer the date of possession of a residential unit due to a delay in the construction?


Direct and indirect taxes

  • What are the options of deferring payments of tax deducted from income at source (A-skat), VAT, tax paid on account, etc.?
  • How and when can a negative VAT liability be paid out?
  • Which extraordinary costs and expenses are deductible?
  • For which types of losses can we receive compensation under the tax credit scheme?
  • Can we pay taxes etc. in advance to avoid negative interest in the bank?
  • Are amounts received from the special compensation scheme taxable?


Competition and public procurement law

  • Do rules on competition apply fully in the current situation?
  • What do you need to be aware of in connection with joint statements and initiatives at industry-level?
  • What do you need to be aware of in respect of sharing of information with competitors?
  • What is the limit for agreements concerning use of competitors’/business partners’ infrastructure, production capacity and distribution network?


You are always welcome to contact your usual contact person at Accura. We are here and we are taking care of our work and clients as usual.

We have assessed that it will be of value to our clients and business partners to set up a panel with a focus on the Corona virus to provide advice within various business areas. You are more than welcome to call the members of the panel directly or get hold of Morten Langer if you want us to organise a brief conference call with one or more of the members of the panel which consists of:

Employees: Partner Morten Langer ([email protected]/+45 30786604)

Contracts etc.: Partner Poul Jagd Mogensen ([email protected]/+45 30786743)

Financing: Partner Kim Toftgaard ([email protected]/+45 30786602)

Insolvency/restructuring: Partner Andreas Kærsgaard Mylin ([email protected]/+45 30785761)

GDPR: Associate partner Jens Harkov Hansen ([email protected]/+45 30786687)

Construction law: Partner Anders Friis ([email protected]/+45 30788380)

Lease law: Partner Luise Christensen ([email protected]/+45 30788381)

Direct & Indirect Taxes: Associate partner Poul Erik Lytken ([email protected]/+45 30786796)

Competition law: Partner Laurits Schmidt Christensen ([email protected]/+45 30786785)


Naturally, you are welcome to contact your usual contact person at Accura who can also assist you.