Taxation / VAT

Tax and VAT rules affecting Alternative Investment Funds (AIFs) or the AIF’s managers or investors.

9 Oct 2023Taxation / VATUpdates

New advance tax ruling regarding simple agreement for future equity (SAFE)

On 3 October 2023, an advance tax ruling was published according to which the National Tax Board has decided that an investment product structured as a Simple Agreement for Future Equity (SAFE) was not a “subscription right” covered by the Danish Share Capital Gains Act but was deemed a “financial contract” governed by article 29 of the Gains on Securities and Foreign Currency Act

Venture Capital
22 Dec 2020Taxation / VATUpdates

New Employee Share Scheme for Small New Companies (Startups)

As of 1 January 2021 a new employee share scheme applies. This new employee scheme entails that certain new and small companies can award employees with shares, options and warrants up to 50% of the employee's annual salary while the employee will be subject to taxation as share income (up to 42% taxation) instead of personal income (up to approx. 55% taxation).

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