The director Lars Von Trier has carved out a reputation for idiosyncratic misanthropy, seemingly eager to put his audience (and frequently, his unfortunate heroines) through the emotional wringer in such films as "Breaking the Waves", "Dancer in the Dark" and "Dogville", whilst setting himself technical constraints such as the Dogme 95 rules, which included such dictates as "The film must not contain superficial action. (Murders, weapons, etc. must not occur.)" and "The camera must be a hand-held camera".
So this film at first sight looks like a change of direction - it's a comedy and it doesn't hold to the Dogme 95 rules. The basic plot line is simple; a cowardly company boss hires an actor to pretend to be the real boss so he doesn't have to be the one who apparently does the all unpopular things that bosses do. From this von Trier spins a comedy of anguish & embarrassment which skewers the foibles of human nature very effectively; although I suspect that some of the jokes will hit their mark only if you are familiar with Danish office life, for the most part the film succeeded in making me laugh (albeit in an uneasy way).
Similarities to the TV series "The Office" don't really go as deep as might appear from the subject matter. And as the events of the plot unfold (which I won't go into, since that would spoil the experience for others) it's clear that the film isn't really such a departure from von Trier's preoccupations as would first appear; he even dallies with technical constraints again but this time in form of a camera technique called Automavision (which involves a computer selecting camera angles and movements) and periodically interrupts the narrative with directorial asides about the film.
If all this makes the film sound a bit dry, don't be put off. It's a satisfying bleak comedy with some nice mordant wit.