A share exchange, also known as an exchange of shares (Swedish: aktiebyte or aktieutbyte), means shares are swapped for shares. One example is an acquisition where the buyer pays the seller's shareholders with newly issued shares in the acquiring company, often via a non-cash issue.
A share exchange affects two share ledgers. The buyer is entered as the new owner of the acquired company, and the sellers as new shareholders of the acquiring company. Both share ledgers must be updated without delay. Tax questions are for Skatteverket.

An acquisition means a company or person buys shares or a whole company.
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A non-cash issue is a share issue in which the new shares are paid for with property instead of cash.
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A transfer of shares means shares change owner, for example through a sale, gift or inheritance.
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A share ledger is a record of a company's shares and who its shareholders are.
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