På skatteverket.se använder vi kakor (cookies) för att webbplatsen ska fungera på ett bra sätt för dig. Genom att surfa vidare godkänner du att vi använder kakor. Vad är kakor?

Meny

Logga in

Sök

Other languages

Other languages
» In English
» Individuals and employees
» Working in Sweden
» Do you participate in a Stock Incentive Plan?
» Call Options

Listen

Call Options

A call option gives you a right at a certain point of time to buy existing shares in a company at a predetermined price.

Taxation of Call Options

A call option is usually designed as a security and as such the benefit is taxed as ordinary income at the time of acquisition. They are usually transferable and a subsequent sale is taxed as capital gain.

An exercise of the call option to buy a share does not result in any taxation. The sale of the share or the option will be taxed as capital gain.