{"id":3375,"date":"2018-12-12T15:28:36","date_gmt":"2018-12-12T14:28:36","guid":{"rendered":"https:\/\/lead-roedl.dk\/?p=3375"},"modified":"2024-07-08T13:39:30","modified_gmt":"2024-07-08T11:39:30","slug":"aktieoptionsordninger","status":"publish","type":"post","link":"https:\/\/lead-roedl.dk\/en\/aktieoptionsordninger\/","title":{"rendered":"New rules provide greater freedom of contract for share option schemes"},"content":{"rendered":"<p><em>The bill amending the Danish Share Option Act was adopted on December 7, 2018. The amendment of the Act will enter into force on January 1, 2019. This means that there will be a greater freedom of contract between an employee and employer in connection with share option schemes. <\/em><\/p>\n<p>&nbsp;<\/p>\n<p>The new act will only apply to agreements entered or amended on January 1, 2019 or later. The new act entails a repeal of the current agreement limitation, so that the company and employee can freely agree on the terms of non-exercised share options in connection with the employee\u2019s termination. In addition, it will be possible to agree that the company may repurchase the shares acquired by the employee upon the employee\u2019s termination.<\/p>\n<p>&nbsp;<\/p>\n<p>The amendment to the Share Option Act has a close connection with the bill proposed by the Ministry of Taxation amending the taxation rules of employee shares and employee stock options. This proposal will be processed further on January 22 and 24, 2019 and we will follow the bill closely. If the bill is adopted, the effect will be an enhancement for smaller, new companies in the competition for skilled labor. The Ministry of Taxation proposed that in the future it should be possible to pay up to 50 per cent, instead of the current 20 per cent with the favorable taxation, of an employee\u2019s annual salary as shares or options<\/p>\n<p><strong><a href=\"https:\/\/lead-roedl.dk\/\/en\/ny-aktieoptionslov\/\">Read more in this article<\/a>, <\/strong>where we have described the new rules further.<\/p>\n<p><em>If you would like further information or guidance regarding the new rules, you are welcome to contact, Attorney-at-law, Partner Alexandra Huber.<\/em><\/p>\n<p style=\"text-align: right;\">Last updated 12.12.2018<\/p>\n<h4>Contact<\/h4>\n<p><a href=\"https:\/\/lead-roedl.dk\/\/en\/attorneys\/alexandra-huber\"><img loading=\"lazy\" decoding=\"async\" class=\"attachment-post-thumbnail wp-post-image alignleft\" src=\"https:\/\/lead-roedl.dk\/\/wp-content\/uploads\/2018\/12\/AH-compressor.jpg\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" srcset=\"https:\/\/lead-roedl.dk\/\/wp-content\/uploads\/2018\/12\/AH-compressor.jpg 400w, https:\/\/lead-roedl.dk\/\/wp-content\/uploads\/2018\/12\/AH-compressor-217x300.jpg 217w\" alt=\"\" width=\"161\" height=\"222\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Alexandra Huber<\/strong><\/p>\n<p>Attorney, Partner<\/p>\n<p>+45 5116 7494<br \/>\n<a href=\"mailto:alexandra.huber@lead-roedl.dk\">alexandra.huber@lead-roedl.dk<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>The bill amending the Danish Share Option Act was adopted on December 7, 2018. The amendment of the Act will enter into force on January 1, 2019. This means that there will be a greater freedom of contract between an employee and employer in connection with share option schemes. &nbsp; The new act will only [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3560,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New rules provide greater freedom of contract for share option schemes - LEAD | R\u00d6DL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lead-roedl.dk\/\/aktieoptionsordninger\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:da]St\u00f8rre aftalefrihed for aktieoptionsordninger[:en]New rules provide greater freedom of contract for share option schemes[:de]Mehr Vertragsfreiheit bei Belegschaftsaktien[:fr]Des nouvelles r\u00e8gles en faveur d\u2019une plus grande libert\u00e9 contractuelle en mati\u00e8re d\u2019options sur actions[:] - LEAD | R\u00d6DL\" \/>\n<meta property=\"og:description\" content=\"The bill amending the Danish Share Option Act was adopted on December 7, 2018. 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