On 5 July 2017, the European Commission (EC) has published an interesting decision (C(2017) 4237 final) with respect to a beneficial Swedish (para-) fiscal regime regarding employee share options for certain small and medium-sized companies (SA.47144). TL;DR - (Para-) fiscal advantage for employee stock options can constitute (in-) direct economic advantage for employer - Measures … Continue reading (Para-) fiscal advantages for employee stock options and EU state aid law