Employee shares and share-based compensation

As a business, you are responsible for reporting tax when you grant employees shares or share-based compensation which is covered by section 7P, 16 or 28 of the Danish Tax Assessment Act (Ligningsloven). 

The rules on tax reporting are stated in section 8 of the Danish Tax Reporting Act (skatteindberetningsloven). The tax report includes information about the employee, identity of the share, number of shares, date of acquisition and purchase price of the share.