Employee stock option benefit

What is an employee stock option benefit?

An employee stock option benefit (Swedish: personaloptionsförmån) is the benefit an employee may receive through an employee stock option, a right to acquire shares later on set terms. For ordinary options, it is normally taxed as employment income on exercise, not on grant. Special rules apply to qualified employee stock options.

Terms and the share ledger

When the employee receives shares depends on terms such as vesting and strike price. Shares subscribed for or transferred must be entered in the share ledger. Current tax rules are available from Skatteverket.