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Sweden

Sophisticated stock-based employee incentive plans are common among the many large, well known Swedish listed companies, and over the years Sweden has developed a comprehensive regulatory scheme to match. Around the turn of the millennium, Sweden began to update its approach by adopting the standard tax-on-exercise system to replace its outmoded practice of taxing options at the time of vesting. It also took the lead on implementing specific rules for stock options held by mobile executives. On the securities side, Sweden now also conforms to the EU Prospectus Directive. Notification to the Swedish Tax Agency is required, however, for stock-based payments exceeding 150,000 Swedish Kronor (very roughly, US$ 20,000).


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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

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