20 January 2025 is the deadline for reporting to the Danish Tax Authorities鈥� eKapital system
Who is it relevant for?
- A company has an employee share plan and shares have been acquired/vested under the plan in 2024, or employees have exercised options or warrants under the plan in 2024.
- A company has repurchased own shares, etc. from shareholders (employees or other shareholders) during 2024, and the repurchase was not carried out via a reporting financial institution/custodian.
How do I report it?
The reporting should be done in addition to any payroll reporting of an employee share plan to the eIndkomst register and by completing the Excel template available in the Danish Tax Authorities鈥� website. The template should be populated with certain information about the shares acquired, the employee/seller and the reporting company. The reported information will be entered into the employee/seller鈥檚 share register in the 鈥楾ast Selv鈥� system for the purpose of calculating their future capital gain on the shares acquired.
Reach out to us
Please note that the reporting system is in Danish. If you have questions or need any help with the reporting, feel free to reach out.
Birgitte Tandrup
Partner, Tax Financial Services
乐鱼(Leyu)体育官网 ACOR TAX
Line Kronsbjerg
Manager, Financial Services Tax
乐鱼(Leyu)体育官网 ACOR TAX