Typkoder är Skatteverkets indelning av olika slags fastigheter. Här hittar du en förklaring av de typkoder som finns för specialenheter. För specialenheter är det byggnadens användning som avgör vilken typkod den får.

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 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.

A convertible bond with a fixed rate gives you a right to convert, that is, exchange the convertible for shares in a company for a certain price.

Vid fastighetstaxeringen bestämmer Skatteverket en typkod för varje fastighet. Du kan inte själv välja typkod för din fastighet, men om du anser att din typkod är felaktig kan du be att Skatteverket kontrollerar den.

As an employer, you have to declare payments and deducted preliminary tax for each payee in a monthly PAYE return. In each return, you provide us with information about your employees and your business.

This page contains information about the test service and technical specification for the e-filing of income statements.

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

Excise duty on tobacco is calculated in different ways, using various excise duty rates, depending on the types of tobacco goods in question. If excise duty is charged per kilo, the duty must be calculated for a product’s total weight at the time whe...

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...