David Munch, Ydelser

Incitamentsordninger - aktieordninger og aftalelovens § 36

Revision & Regnskabsvæsen – 2012

"In the light of the decision of the Danish Supreme Court, “U.2011.2654H”, concerning the application of article 36 of the Act on Agreements in a case concerning the acquisition of shares where the shares should be sold back, if the employment ceased, advokat David Munch writes about the consequences of the decision and general perspectives for incentive schemes. It is the first time that this article has been applied in connection with share schemes. It is a fairly complicated area of law and the decision of the Supreme Court was not unanimous. ..." (from the reference to the article in connection with the table of contents (unofficial translation))

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Incitamentsordninger - status efter SKATs styresignal om retserhvervelse

Revision & Regnskabsvæsen – 2011

"Advokat David Munch writes about the status in respect of incentive schemes including share-salary, bonus programs and conditioned claims following the new guidance from the Danish tax authorities concerning the acquisition of rights … In the article a number of decisions within the Danish Tax Ministry are included for the purpose of describing the legal position in this regard." (from the reference to the article in connection with the table of contents (unofficial translation))

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Incitamentsordninger - status efter lov nr. 519 af 12. juni 2009

Revision & Regnskabsvæsen - 2009

"On 28 May 2009 the Danish parliament passed a bill according to which the rule in section 7 H, subsection 2, no. 2 b) of the Tax Assessment Act concerning the tax exempt allocation of warrants (subscription rights) and options (existing shares) with a limited exercise price ("the 15 % rule") was repealed,... The time of aquisition of right to such warrants and options is decisive when determining whether these schemes can be subject to the 15 % rule.... When is the time of acquisition of right to such warrants and options?" (from the article (unofficial translation))

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