Introduction
⚠️ The tax information below is an extremely brief summary for standard situations of the referred relationship, and each situation may of course be different from the norm and have its own specificities. ⚠️
A more comprehensive set of information for this country and work relationship is available on Easop.
If you’re looking for more detailed information in this country (or if you are just curious about our global compliance offering and pricing), get in touch with us and we’ll tell you more about it! 💡
Regular employee
✅ Yes, you can grant non-qualified stock-options (NSO) to employees in Denmark.
In a nutshell, what does taxation look like?
- At grant 👉 No taxation at grant.
- At exercise 👉 The spread is taxed as ordinary income.
- At sale 👉 The difference between the sale price and the fair market value of the shares at the time of exercise is taxed as capital gain.
Are there tax advantages you should consider?
Yes, there are certain tax advantages for stock options in Denmark (i.e. taxation can be postponed to the time of sale (and reduced) under certain conditions).
Employee via EoR
✅ Yes, you can grant non-qualified stock-options (NSO) to EoR employees in Denmark.
In a nutshell, what does taxation look like?
- At grant 👉 No taxation at grant.
- At exercise 👉 The spread is taxed as ordinary income.
- At sale 👉 The difference between the sale price and the fair market value of the shares at the time of exercise is taxed as capital gain.
Are there tax advantages you should consider?
Yes, there are certain tax advantages for stock options in Denmark (i.e. taxation can be postponed to the time of sale (and reduced) under certain conditions).
Contractor
✅ Yes, you can grant non-qualified stock-options (NSO) to EoR employees in Denmark.
In a nutshell, what does taxation look like?
- At grant 👉 No taxation at grant.
- At exercise 👉 The spread is taxed as ordinary income.
- At sale 👉 The difference between the sale price and the fair market value of the shares at the time of exercise is taxed as capital gain.
Are there tax advantages you should consider?
No immediate tax advantages for contractors.
