As an alternative, you may take advantage of a special rule concerning ”researcher shares” or ”idea shares”.

This implies that taxation of the assigned shares may be distributed over a 10-year period - starting with the income year of the assignment of shares. 

It is a condition that it concerns transfer of research or development work to a limited company (A/S) or a private limited company (ApS).

Further, it is a condition that the transfer is made for the purpose of further developing the research work.

It is up to you to decide how much of the payment is to be included as income for the individual year within the 10-year period.