News and publications

Important Tax Measure

The government has announced an important tax measure in the Spring Memorandum to make employee participation in start-ups and scale-ups more attractive. Employees will only pay tax on stock options when sold, at a rate of up to 32.17% (box 2), and the decision is set to take effect on January 1, 2027. This is of great importance for venture capital investors and their portfolio companies, as attractive employee participation is essential to attract and retain talent. It allows employees to share in the company’s value creation, which both increases their involvement and contributes to the further development of the ecosystem. NVP, along with its partners, has been advocating for this change for years. Read more here.