The Swedish Parliment has decided to introduce tax reliefs for start-ups and some smaller companies. In short, the rules mean that the company qualifying for the program can offer employee stock options to its employees with taxation as capital income.
Previously, options linked to employment has been taxed as income from employment, which meant payment of social contributions by the company and taxation on income for employees. Now the employees are taxed on the capital gains that arise when the shares are sold. To be able to use these tax reliefs, you must meet certain requirements regarding size of business, type of business, etc. The rules will enter into force on January 1, 2018.
Try our self-test and get an immediate response if your company can take part in this program.