Lördag 15 februari kan störningar och avbrott förekomma på Skatteverkets e-tjänster på grund av underhållsarbete.
If you receive shares through your employment/commission or are allowed to buy shares at a favourable price, a benefit arises that will be taxed as ordinary income.
When you receive shares as an employee, the benefit will be taxed as ordinary income at the time when you acquire them. The value of the benefit is the difference between the market value and what you have paid for them.
When the shares are sold at a later stage, the transaction will be taxed as capital gain. The cost of acquisition equals the value of the taxed benefit
and the price that you have paid for them. If you already own shares of the same kind and sort you must calculate the average cost of acquisition. For further details please contact the Local Tax Agency.