Denmark: Deadline for reporting information about employee share plans and share repurchases is 20 January 2024
Deadline for companies to report information to tax authority’s eKapital system is 20 January 2024
Deadline for companies to report information is 20 January 2024
The deadline for companies to report information about their employee share plans and share repurchases to the tax authority’s eKapital system is 20 January 2024.
A company must report information if:
- It has an employee share plan and shares have been acquired / vested under the plan in 2023, or employees have exercised options or warrants under the plan in 2023
- It has repurchased its own shares, options, or warrants from shareholders (employees or other shareholders) during 2023, and the repurchase was not carried out via a reporting financial institution / custodian
The required reporting is in addition to any payroll reporting of an employee share plan to the eIndkomst register and is completed by populating an Excel template available in the tax authority’s website 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.
Read a December 2023 report prepared by the KPMG member firm in Denmark
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