Extension of the employee share scheme for new, small businesses
Official title (in Danish): Lov om ændring af ligningsloven (Udvidelse af medarbejderaktieordningen for nye, mindre virksomheder)
In short
Reading time: 1 min- What changes:
- The act expands the possibility to offer tax-free employee shares to more new, small businesses.
- At the same time, the limit on how large a part of the salary can be given as tax-free employee shares is abolished if the employee receives a certain basic salary.
- Who: The rules apply to new, small businesses and their employees.
- When: The Act entered into force on 1 July 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget udmønter dele af Aftale om Iværksætterpakken af 21. juni 2024 mellem regeringen (Socialdemokratiet, Venstre og Moderaterne), Danmarksdemokraterne, Liberal Alliance, Det Konservative Folkeparti, Radikale Venstre og Dansk Folkeparti. Det foreslås at udvide medarbejderaktieordningen for nye, mindre virksomheder til at omfatte flere virksomheder og at afskaffe grænsen for, hvor stor en andel af lønnen de kan tilbyde som indkomstskattefri medarbejderaktier, hvis medarbejderen får en vis grundløn. Det foreslås, at skatteministeren fastsætter tidspunktet for ikrafttræden for udvidelsen af medarbejderaktieordningen for nye, mindre virksomheder.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 5 November 2025Status in the Danish Parliament: Fremsat
- Passed · 19 December 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 29 December 2025Status in the Danish Parliament: Stadfæstet
- Date to be set later · 30 December 2025Status in the Danish Parliament: Stadfæstet
- In force · 1 July 2026Status in the Danish Parliament: Stadfæstet