Variabel aflønning er som udgangspunkt skattepligtig på samme måde som almindelig lønindtægt, og skal medregnes til indtægten i det skatteår, beløbet udbetales, dog normalt senest 6 måneder efter udløbet af bonusperioden. For visse særlige typer af variabel aflønning kan der være skattefordele. Det gælder særligt for aktieoptioner og warrants. Disse typer af aflønning er behandlet […]
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