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?

För närvarande kan det vara problem med att logga in på Mina sidor.

Logotyp, till startsidan

Options that qualify as securities  

If you, through your employment or commission, have received options or bought options at a favourable price a benefit occurs.

Taxation of options that qualify as securities

The liability to tax arises when you acquire the security and the benefit is taxed as ordinary income. The value of the benefit is the difference between the fair market value at acquisition and what you have paid for the security. Any increase of value will thereafter be taxed as capital gain. Loss at disposal of a security is deducted from your gain. The same applies to options that you have not exercised during the duration of the agreement.

The taxed value of the benefit is added to the cost of acquisition when the capital gain is computed.

Read more about:


Till toppen