Tax treatment of stock options in Denmark

Journal
Author
Pedersen, B.M.
Country
Denmark
Published Date
Issue
Bulletin for International Taxation 2001 (Volume 55), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

New legislation on stock options was enacted in December 2000, which is effective for options granted on or after 1 January 2001. This article discusses the general tax principles applicable to stock options and examines the new legislation.