Tax reporting deadline for employee shares and acquisition of treasury shares

Who is it relevant for?

The eKapital reporting is relevant if:

• A company has an employee share plan, and shares have been acquired/vested under the plan in 2025, or employees have exercised options or warrants under the plan in 2025. This reporting should be done in addition to any payroll reporting of an employee share plan to the eIndkomst register which may also have been required. 

• A company has repurchased own shares etc. from shareholders (employees or other shareholders) during 2025, and the repurchase was not carried out via a reporting financial institution/custodian.

For 2025, please note that any distribution of liquidation proceeds to investors should also be reported to eKapital by the company. Please note, however, that this reporting should be completed after the distribution of the liquidation proceeds but before the company is deregistered with the Danish Business Authority, i.e., the general 20 January deadline does not apply in these scenarios.

How do I report it?

The reporting should be done by completing the Excel template available on 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 registered in the employee/seller’s share register in the ‘Tast Selv’ system for the purpose of calculating their capital gain on the shares.