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Message: How does Sweden tax stock options?

One last thought before I retire for the evening....it struck me that Dr. Johansson's option exercise and subsequent sale....the options were priced at 65 cents, the same as DM and at least a couple other insiders.  Yet the good Doctor was the only one who engaged in selling any.  

I was wondering  how Sweden taxes stock options, and I came across this article:

https://www.taxathand.com/article/10764/Sweden/2018/New-precedent-ruling-regarding-taxation-of-stock-options

While the article doesn't pertain to this situation, it does point toward Sweden having what seems to be harsher tax laws than other EU countries, and I would assume (dangerous perhaps) harsher than those of Canada and the US.  While many have stated that the sale was likely due to tax reasons, I don't think there's (as yet) been anything deifnitive on that front.

I just came across this site: 

https://www.taxathand.com/article/10764/Sweden/2018/New-precedent-ruling-regarding-taxation-of-stock-options

Included is this point: 

1.2.1 New legislation was introduced driven by demands from a group of large multinational companies. The new legislation defines employee stock options as rights which are not in themselves classified as marketable securities (see section 2 below) 2 . The new legislation took effect for employee stock options vesting on or after 1 July 1998, and deferred the tax point until exercise of the option

This suggests to me that as soon as Dr Johannson exercised it conceivably triggered a tax liability.  

 

Nightie night.

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