20 January 2023 is the deadline for reporting to the Danish Tax Authorities’ eKapital system

Who is it relevant for?

The reporting is relevant for a company if:
  • A company has an employee share plan and shares have been acquired/vested under the plan in 2022, or employees have exercised options or warrants under the plan in 2022.
  • A company has repurchased own shares, etc. from shareholders (employees or other shareholders) during 2022, 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’ 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’s share register in the ‘Tast Selv’ 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.