As an employee, you must not have been directly or indirectly involved - within the past five years prior to your employment - in the management of or have had control or significant influence over the enterprise where you are being employed. This condition applies throughout your employment under the special tax scheme.
If your employer's enterprise is a company etc. and you are a shareholder in the company, you must not:
- own or have owned 25% or more of the share capital
- hold or have held more than 50% of the voting rights.
Included are shares belonging to your close family as well as shares belonging to companies etc. over which your close family has exercised control. The definition of close family is set out in section 4(2) of the Danish Capital Gains Act (Aktieavancebeskatningsloven).
If your employer's enterprise is personally owned, you must not:
- own or have owned 25% or more of the equity capital
- enjoy or have enjoyed control over the enterprise.
When the Danish Tax Agency (Skattestyrelsen) assesses whether control is being exercised, the same criteria are applied as for shareholders. This means that you or your close family must not directly or indirectly own more than 50% of the capital (voting rights).
On the other hand, these conditions regarding co-ownership also imply that e.g. a manager or director who is not and has not been a co-owner of the employing enterprise may use the special tax scheme.