Companies' reporting of share programs
For an employer, a share scheme can be an excellent supplement or alternative to a bonus scheme for employees.
When you as an employer offer employees share programs, there are several important reporting obligations for the employer. Depending on how the share program is designed, there are both different times for reporting, as well as different systems in which the employer must report. The employer must report in E-income and E-capital on an ongoing basis (AKSA reporting).
The employer has reporting obligations if they offer employee shares that are covered by section 16 of the Danish Tax Assessment Act, section 28 of the Danish Tax Assessment Act and section 7 P of the Danish Tax Assessment Act. Depending on the share program, the employer has both reporting obligations at time of grant and at vesting/exercise.
The reporting is made in eKapital and E-income. The reporting in E-income is the salary reporting as opposed to the reporting in eKapital (AKSA reporting), which is the reporting of the employee's acquisition of the shares. The deadline for reporting employee shares to eKapital (AKSA reporting) is each year around 20 January in the following income year. The start date of the reporting will be published on eKapital's website.
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