The Incentive Committee’s proposal has been submitted for consultation

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PwC-skatteradgivning-Pen-2-solid_0005_orange.pngThe Incentive Committee’s proposal has been submitted for consultation. However, the parties involved in the consultation procedure are not to provide an opinion on the proposed change in the securities rule.

The Committee proposes that special rules be introduced as regards so-called qualified employee stock options. The Committee also proposes that the so-called securities rule be changed. This part of the proposal implies application of a more restrictive approach than is the case in current practice. However, the consultation report states that the consultation procedure parties are to take no consideration of the Committee’s proposal for a revised securities rule. According to the Ministry of Finance, this aspect of the proposal cannot comprise the basis of legislation.

The consultation procedure period ends on 15 August 2016.


The Committee’s proposal for a revised securities rule has been criticised. That the Ministry of Finance has decided to exclude this portion of the proposal from the consultation procedure should be seen as a clear signal that, in any case, there will be no change in the securities rule for the time being.

Do you have any questions on corporate taxation?

Michal Herink

Michal Herink

Michal Herink arbetar sedan 2006 vid PwC:s kontor i Stockholm med internationell individbeskattning och är specialiserad på incentiveprogram. Michal har tidigare även arbetat vid PwC:s kontor i London med M&A.
010-213 35 96
Michal Herink has worked at PwC Sweden since 2006. Michal is a tax advisor in personal income taxation, and is specialised in incentive programs and other types of compensation arrangements. Michal has previously worked at PwC in the UK in the London M&A team.
+46 10-213 35 96

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