Amendments of The Special Tax Scheme for Researchers and Other Highly Paid Employees (”forskerskatteordningen”)

Since 1992, Denmark has offered the Special Tax Scheme for Researcher and Other Highly Paid Employees, who are recruited from abroad. Until January 1, 2019, these rules have been complicated and costly, and Business Organizations have been asking for more simple and flexible terms, when applying the...
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Proposal of a new Danish Share Option Act with significant changes and new rules on taxation of employee shares

On 3 October 2018, the Ministry of Employment submitted a bill to amend the Danish Share Option Act so that employers and employees have greater freedom of contract to agree on the terms of a share option program. The amendment is expected to come into force on 1 January 2019 and will only apply to ...
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