1. Synthetic Options that qualify as securities

    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.

    Other languages | English (Engelska) | Individuals and employees | New in Sweden and will be employed here | Do you participate in a Stock Incentive Plan?
  2. Call Options

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

    Other languages | English (Engelska) | Individuals and employees | New in Sweden and will be employed here | Do you participate in a Stock Incentive Plan?
  3. Stock Awards

    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.

    Other languages | English (Engelska) | Individuals and employees | New in Sweden and will be employed here | Do you participate in a Stock Incentive Plan?
  4. Conditions for qualifying as a non-profit association

    There are four conditions that impact whether the association shall pay taxes on certain income or not. This applies to some rental income, some income from the sale of goods and services, and income from capital.

    Other languages | English (Engelska) | Businesses and employers | Non-profit associations
  5. Sociala medier

    Skatteverket finns i dag i fyra sociala medier. Syftet är att möta privatpersoner och företagare där de befinner sig till vardags.

    Om oss | Kontakta oss
  6. Stock Purchase Plans

    There are many different kind of agreements, conditions and rules that are governed by the internal legislation in the jurisdiction where the parent company is established.

    Other languages | English (Engelska) | Individuals and employees | New in Sweden and will be employed here | Do you participate in a Stock Incentive Plan?
  7. Sales of residential property

    You must declare the sale of a residential property the year after you sold it.

    Other languages | English (Engelska) | Individuals and employees | Declaring Taxes - for individuals | How to file your tax return | The contents of the income tax return | Owning property
  8. Income that may be tax-exempt in a non-profit association

    A non-profit association shall pay taxes on rental income, income from sale of goods and services, and income from capital. These incomes may be tax-exempt if the association meets the requirements for being a non-profit.

    Other languages | English (Engelska) | Businesses and employers | Non-profit associations
  9. Warrants

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

    Other languages | English (Engelska) | Individuals and employees | New in Sweden and will be employed here | Do you participate in a Stock Incentive Plan?
  10. Collaboration

    The Swedish Tax Agency collaborates with many of society’s stakeholders to meet the needs of citizens, businesses and others. We live in an age of digitalisation and globalisation, and we need to collaborate in order to carry out our mission and achi...

    Other languages | English (Engelska)