A share award (Swedish: aktietilldelning) means an employee or key person receives shares as a reward, often within an incentive program with vesting conditions. The value may be taxed as a benefit when the shares are received, while a later gain is normally taxed as capital income. Skatteverket has the current rules.
When the shares are transferred or issued, the recipient must be entered in the share ledger as a new shareholder, keeping the cap table correct.
An incentive program gives employees or key people remuneration linked to how the company develops.
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Vesting is the period or conditions that must be met before someone gains full rights to shares or options.
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A share ledger is a record of a company's shares and who its shareholders are.
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