Share-based salary and incentive schemes
Danish and foreign companies and institutions increasingly use incentive schemes as part of the employees’ remuneration. An incentive scheme may consist of e.g. bonus, shares, warrants, options, convertible bonds, stock appreciation rights, restricted stock units, matching shares, etc.
The tax treatment of employees and employers in incentive schemes has significant influence on the structuring of incentive schemes.
Kromann Reumert’s tax law group has considerable experience in advising on the tax treatment of various incentive schemes.
We assist employers with advice on the tax treatment of incentive schemes which they wish to implement in Denmark, i.e. purely national schemes. By virtue of our very strong international relations, we also advise on the tax treatment of a vast number of different schemes set up abroad and intended to be introduced in Danish subsidiaries.
We advises on the challenges caused by incentive schemes relating to:
- tax law
- company law
- securities law
- employment law.
Besides, we assist in preparing and implementing incentive schemes. Further, we advise employers and employees on the tax treatment of share-based salary in connection with inward and outward secondments.
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