How to change or annul an option agreement

Qualified Employee Stock Options (”QESOs” or ”Kvalificerade Personaloptioner” in Swedish) are a very attractive way of incentivising your employees. But sometimes you need to change an option agreement that you have made with an employee. The reasons could be various: you may discover that you made an error when writing the agreement, or you may […]

Minimum wage for QESO raised for 2023

Qualified Employee Stock Options, QESO, are an attractive way to give your Swedish employees an incentive (read more here). The requirement for the employee is that they work a minimum of 30 hours per day on average during the first three years, and that the total salary over that period is at least 13 basic […]

Setting the strike price for a warrant

If you decided to issue warrants, as opposed to the more tax efficient QESOs (find out which to use here), one of the most important aspects is what strike price you should set. The strike price is the price per share you pay when you use the warrants to buy shares. It also effects the […]

How to book qualified employee options (QESOs)

En svensk version of denna artikel finns här. A question we often get is how qualified employee stock options (QESOs) should be booked. A QESO is a promise by the company to issues shares in the future, often at a price which is below the current market price, and the question is whether this should […]