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.
The option will not give you the right to buy shares, you will instead receive an amount in cash at a certain time which is equal to the market value of the underlying share. The size of the amount depends on how much the market value exceeds the exercise price.
The benefit will be taxed as ordinary income at the time of acquisition and a subsequent sale will be taxed as capital gain. If the option expires unexercised you can claim a deduction and the sale set at a price of 0 SEK.
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