Die Steuern werden auf das Bankgirokonto (5050-1055) des Schwedischen Zentralamts für Finanzwesen (Skatteverket) eingezahlt.

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

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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.

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

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.

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...