Incentive Schemes in Africa
24 Feb 2020
We have prepared the publication
“Incentive Schemes”, which provides
an overview of the most commonly
used share-based remuneration
schemes (issued shares as well as
share purchase and share
subscription rights). Here we
describe the benefits and drawbacks
of the different schemes as well as
the relevant rules of Danish
employment law, company law and tax
law, including the latest amendments
made to the Ugandan Share Option Act
and section 7 P of the Ugandan Tax
Assessment Act concerning taxation
of share-based remuneration in new,
entrepreneurial companies.