Digitalt möte den 18 mars 2025 om pågående och kommande utveckling av Skatteverkets API för momsdeklarationen.

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.

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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.

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...

If you, through your employment or commission, have received options or bought options at a favourable price a benefit occurs.

På skatteverkets webbplats kan du utföra olika ärenden och ta del av vår information.