A call option gives you a right at a certain point of time to buy existing shares in a company at a predetermined price.

This kind of option is not linked with specific conditions to your employment, it is freely transferable and you can keep the synthetic option even if you leave your employment.

The stock option is not a security but a right to acquire a share in the future. The price is agreed upon in advance or otherwise on favourable conditions. A characteristic for this kind of option is restricting conditions linked to continued employm...

Binära optioner, även kallat för Digital option, ÖverUnder-option, Allt-eller-inget-option eller Fixed Return Options (FRO), är ett instrument som följer en underliggande tillgång såsom en aktie, ränta, råvara, bitcoin, valuta eller motsvarande index...

Derivat är ett samlingsnamn för flera olika sorters värdepapper, de vanligaste derivaten är optioner, CFD-kontrakt, terminer och warranter.

If you sell your property, you must pay tax on the profits. The sale is to be declared when there is a binding agreement in place (a contract of sale). When you are paid or when the new owner gains access is irrelevant.

När du säljer eller löser in aktier eller andra värdepapper ska du redovisa det i din deklaration året därpå. Det gäller även om du har ägt aktier i ett bolag som försatts i konkurs.

A warrant gives the holder a right at a certain period of time to subscribe for new issued stock in the company.

If you receive shares through your employment/commission or are allowed to buy shares at a favourable price, a benefit arises that will be taxed as ordinary income.

This information explains how to fill in the PAYE return per employee in the PAYE Return e-service, which you can find on My Pages ("Mina sidor").