Incentive Schemes in Denmark
24 Feb 2020
We have prepared the publication “Incentive Schemes”, which provides an overview of the most commonly used share-based remuneration schemes (issued shares as well as share purchase and share subscription rights). Here we describe the benefits and drawbacks of the different schemes as well as the relevant rules of Danish employment law, company law and tax law, including the latest amendments made to the Danish Share Option Act and section 7 P of the Danish Tax Assessment Act concerning taxation of share-based remuneration in new, entrepreneurial companies.