Effective as of 1 January 2006, profit on idea shares is covered by the rules for ordinary shares.
This means that regardless of the amount of time you have owned the shares, all earnings are subject to taxation once you sell the shares (listed as well as unlisted shares).
Earnings are taxed as share income.
Profits are taxed by 28% on the first DKK 45,500 (2007) - double that for spouses - and by 43% on the remaining amount. You may deduct losses on unlisted shares from your share income.
Based on the above conditions, a simplified tax calculation may be made as follows:
You are personally responsible for reporting the profit or loss on the sale of the shares on your income tax return the year after the sale.