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.

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...

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.

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.

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...

Persons who are living in Sweden and have a foreign pension insurance or endowment insurance, are normally subject to taxation for such income in Sweden. The regulations for yield tax on endowment insurances were amended as of the 2012 income year (t...

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

Here you find information on the contents of the income tax return.

At grant you receive a right (unit) to acquire a number of shares. A condition is continued employment and when the vesting period is fulfilled you will receive shares.