After vocal pressure from the Swedish startupscenen introduced to the new qualified stock options, so-called KPO at the end of the year.
the Government's objective with the reform was that the tax relief would help medium-sized techbolag to attract and retain qualified employees.
Warrants give the opportunity for employees in the future to purchase equity in the company at a predetermined price.
If the company is progressing positively, the options thus mean a substantial cut for the employee, while the employer in the meantime may keep down its payroll.
The new rules would, simply described, give startupbolagen able to provide options to their staff members totally free of charge.
The employee would not pay any tax until the shares purchased for the option sold again, then into a standard capital tax of between 25 and 30 per cent.