OECD:s och EU-rättens inverkan på svensk beskattning av personaloptioner vid utflyttning
On January the first 2009 the rule of exit taxation for stock-options was abolished in favor of a rule adapted to EU case law. The rule of exit taxation regulated employees who participated in stock option plans and who moved out of Sweden before those plans had expired. The rule of exit taxation was aimed at those stock options for which vesting had occurred during the period when the employee r
