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...

Below, you can read about different stock incentive plans and how they are taxed.

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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.

Information about pdf files

Om du har problem med blanketter i pdf-format finns en särskild sida där du kan få hjälp: Information om pdf-blanketter Spara filen på din dator Du kan lösa många problem genom att spara pdf-filen på hårddisken innan du öppnar den.

Inom området digitala samarbeten finns idag ett RSS-flöde att prenumerera på. Där får du koll på allt som rör våra utvecklingsområden och information om när nya tjänster läggs ut på Utvecklarportalen.

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.

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.

Cash bonus is treated as ordinary income.