Let's get started

Just a few more details...

USA
Andorra
Argentina
Australia
Austria
Bangladesh
Belarus
Belgium
Bosnia & Herzegovina
Brazil
Bulgaria
Canada
Central African Republic
Chad
Colombia
Croatia
Cyprus
Czech Republic
Denmark
Ecuador
Egypt
Equatorial Guinea
Estonia
Ethiopia
Finland
France
Gabon
Georgia
Germany
Ghana
Greece
Hong Kong
Hungary
India
Indonesia
Ireland
Israel
Italy
Ivory Coast
Kenya
Latvia
Lebanon
Lithuania
Luxembourg
Malta
Mexico
Moldova
Montenegro
Morocco
Netherlands
New Zealand
Nigeria
Norway
Pakistan
Peru
Philippines
Poland
Portugal
Republic of the Congo
Romania
Senegal
Serbia
Singapore
Slovakia
South Africa
Spain
Sweden
Switzerland
Turkey
UAE
Ukraine
United Kingdom
Uruguay
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

Granting equity in 

the 

Sweden

 

Get to know everything about your taxation and reporting obligations in 

the 

Sweden

Introduction

⚠️  The tax information below is an extremely brief summary for standard situations of the referred relationship, and each situation may of course be different from the norm and have its own specificities. ⚠️

A more comprehensive set of information for this country and work relationship is available on Easop.

If you’re looking for more detailed information in this country (or if you are just curious about our global compliance offering and pricing), get in touch with us and we’ll tell you more about it! 💡

Regular employee

Employee via EoR

✅ Yes, you can grant non-qualified stock-options (NSO) to EoR employees in Sweden.

In a nutshell, what does taxation look like?

  • At grant 👉 No taxation.

  • At exercise 👉 The spread (i.e. the difference between the fair market value (FMV) of the shares at the time of exercise and the exercise price paid by the grantee) is taxed as salary income.

  • At sale 👉 The sale price minus the fair market value of the shares at the time of exercise will be taxed as capital gains.

Is there a tax-favored scheme?

💡 A way to reduce taxation for the grantee would be to allow the grantee to “early exercise” the stock options (i.e. exercising stock options that have not vested yet) but early exercises are not always easy to manage from the company’s perspective and on the grantee's side it may increase the risks of paying an exercise price (and taxes thereon) on something which may happen to be eventually worth nothing later down the road.

Contractor

Want to know more about equity in 

the 

Sweden

?

Discover everything you need to know about taxation and reporting obligations for you and your team in 

the 

Sweden

Get in touch