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If you are fully taxable to Denmark and you have foreign securities, profits / losses and dividends, these securities are taxable to Denmark. If you have listed securities abroad, these must be registered in the tax authority’s share system. If these securities are not registered, it is not possible to deduct any loss recognized in the tax calculation. The tax authority's share system can be found in SKAT’s system, on your personal tax page.
You will receive a deduction for the dividend tax paid abroad. However, this will not exceed the amount that the source country is entitled to tax, after the double taxation agreement. If the source country charges more tax than they are entitled to, you can recover the overpaid dividend tax in the source country.
If you are paid with foreign options through option programs from your employer, the value of these options must be taxed in Denmark as personal income. Taxation depends on the type of remuneration involved. If you receive warrants, the taxation will come into effect at the time of exercise or at the time of the acquisition. It is the employment relationship and vesting conditions, which are crucial to the taxation and the time of taxation. The rules surrounding these options complicated and have often been changed. For this reason, it is always advisable to seek expert advice for assistance.
If you have received your option remuneration at a time when your tax liability to Denmark has ceased, and if you subsequently relocated or you have relocated in the middle of the option program, it is a good idea to seek advice on how the option remuneration can be tax-free or taxable to Denmark.
We have expertise in the following option agreements:
- Restricted stock options
- Options (purchase options)
- Employee shares for favorable price
You are welcome to contact us if you would like help with calculating the average purchase price of your securities as well as registration in the tax authority (SKAT's) share system. We have been assisting with the estimation of historical acquisition totals since the 1970s.
Would you like to be contacted by SkatteInform Statsautoriseret Revisionspartnerselskab, CVR no. 35394206. Please use our contact form below. Your personal data will be processed in accordance with the Personal Data Regulation. You will be contacted for the best possible response to your inquiry.