Gains and losses on shares and other similar rights in corporate entities are subject to the following rules: Since 1 January 2006, capital gains on quoted and unquoted shares have been taxed as income from shares at the rates in 2010 of 28% for gains up to DKK 48.300 and 42% for the exceeding amount.
Capital gains on shares acquired before 1 January 2006 may be tax exempt, provided that the conditions mentioned below, are met.
For quoted shares held for at least 3 years, gains on any of the shares are not taxable and losses are not deductible, if the fair market value of all quoted shares held by an individual did not exceed DKK 136,600 per 31. December 2005. If the shareholder is married, shares of the spouse are also taken into account, and the threshold amount is DKK 273,200.
Quoted shares include shares quoted on a stock exchange located in an EU Member State or in a state that is a party to the European Economic Area Agreement. Shares quoted on a stock exchange that is a member or associated member of the International Federation of Stock Exchanges (FIBV) are also included.
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Inwema 2010 
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