The European Commission has approved under EU state aid rules a Swedish scheme to reduce the taxation of employee share options.
The scheme will allow young and small innovative companies to recruit and retain employees without unduly distorting competition in the Single Market. The Swedish support scheme to small companies will amount to SEK 160 million (€16.35 million) over ten years. The aid will be granted through a reduction in the taxation of employee share options. In particular, employers will pay lower social security contributions, and employees will benefit from income tax relief when exercising their share options. 
Press release

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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