Cash bonus is treated as ordinary income.
Below, you can read about different stock incentive plans and how they are taxed.
If you, through your employment or commission, have received options or bought options at a favourable price a benefit occurs.
If you have sold listed shares in Swedish companies, or Swedish part-ownership rights other than fund units, and have lived in Sweden at any time since 1 January 2015, you must declare the sale in Sweden.
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.
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This kind of option gives the holder a right to payment in cash that equals the market value of the share reduced with the agreed upon price. This kind of incentive program is constructed in a similar way as a stock option program and includes restri...
In some circumstances, company registration or other tax compliance related actions are required by businesses not established in Sweden. Such requirements are detailed here.
From 1 January 2019, you will need to pay gambling tax if you have a gambling license from the Swedish Gambling Authority (Spelinspektionen). However, this does not apply to gambling for public interest purposes.
Here you find information on the contents of the income tax return.