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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of warrants (subscription rights) and options (existing shares) with a limited exercise price ("the 15 % rule") was repealed,...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))
Read the full article hereEtablering af incitamentsordning - overvejelser og tiltag
Revision & Regnskabsvæsen - 2008
"... Advokat David Munch and Director Jørgen O. Nielsen go through the considerations and initiatives that must be dealt with in connection with considerations to implement such scheme for key employees in listed and non-listed companies. The article specially focuses on share based schemes, ... Information requirements, implementation, agreeements, valuation of tax and accounting purposes." (from the reference to the article in connection with the table of contents (unofficial translation))
Read the full article here