{"id":325,"date":"2017-12-05T08:23:10","date_gmt":"2017-12-05T08:23:10","guid":{"rendered":"http:\/\/zxx.27a.myftpupload.com\/?p=325"},"modified":"2018-10-30T08:57:58","modified_gmt":"2018-10-30T08:57:58","slug":"grattis-till-alla-innovativa-start-ups","status":"publish","type":"post","link":"https:\/\/lwadvisory.se\/en\/grattis-till-alla-innovativa-start-ups\/","title":{"rendered":"Grattis till alla innovativa start-ups!"},"content":{"rendered":"

Nu har riksdagen inf\u00f6rt nya regler som underl\u00e4ttar f\u00f6r start-ups som vill kunna erbjuda sin personal ett bra incitamentsprogram.
\n
\nDet \u00e4r v\u00e4lk\u00e4nt att m\u00e5nga start-ups har sv\u00e5rt att beh\u00e5lla kompetens och personal under tillv\u00e4xtperioden. D\u00e5 man inte har m\u00f6jlighet att erbjuda h\u00f6ga l\u00f6ner beh\u00f6vs andra metoder f\u00f6r att beh\u00e5lla viktig personal. Att kunna erbjuda incitamentsprogram som inte kostar dyra pengar \u00e4r d\u00e4rf\u00f6r viktigt om man vill erbjuda f\u00f6rb\u00e4ttrade f\u00f6ruts\u00e4ttningar f\u00f6r start-ups.
\n
\nOptionsprogram kan vara ett bra incitament f\u00f6r anst\u00e4llda att stanna kvar i f\u00f6retaget. F\u00f6rm\u00e5nen avser en r\u00e4tt att i framtiden f\u00f6rv\u00e4rva en aktie till ett i f\u00f6rv\u00e4g best\u00e4mt pris. Tidigare har den anst\u00e4llde blivit beskattad i inkomstslaget tj\u00e4nst n\u00e4r personaloptionen utnyttjas, vilket inneburit h\u00f6ga marginalskatter f\u00f6r de flesta. Arbetsgivaren har \u00e4ven varit skyldig att betala arbetsgivaravgifter. Detta har medf\u00f6rt att personaloptioner inte har varit en faktisk m\u00f6jlighet. Det har helt enkelt blivit f\u00f6r dyrt.
\n
\nAv dessa anledningar v\u00e4lkomnas riksdagens beslut fr\u00e5n den 22 november 2017 d\u00e5 regeringens f\u00f6rslag klubbades igenom. De nya reglerna inneb\u00e4r att f\u00f6rm\u00e5n av personaloptioner inte ska tas upp till beskattning n\u00e4r optionen utnyttjas f\u00f6rutsatt att vissa villkor \u00e4r uppfyllda f\u00f6r s\u00e5v\u00e4l det f\u00f6retag som ing\u00e5r optionsavtalet, som personaloptionen och den anst\u00e4llde. Arbetsgivaren ska inte heller betala arbetsgivaravgifter. Ist\u00e4llet sker beskattning i inkomstslaget kapital eller enligt de s k 3:12-reglerna n\u00e4r den anst\u00e4llde avyttrar den aktie som f\u00f6rv\u00e4rvades genom personaloptionen.
\n
\nF\u00f6retaget m\u00e5ste uppfylla vissa krav f\u00f6r att kvalificera sig f\u00f6r programmet, bl a n\u00e4r det g\u00e4ller storlek och ekonomisk status. Det st\u00e4lls dessutom krav p\u00e5 att f\u00f6retaget ska vara innovativt och bedriva en r\u00f6relse och inte enbart f\u00f6rvaltning. Slutligen st\u00e4lls krav p\u00e5 anst\u00e4llningens omfattning.
\n
\n\u201dTrots kritik fr\u00e5n m\u00e5nga h\u00e5ll kan vi konstatera att reglerna \u00e4r bra f\u00f6r m\u00e5nga, framf\u00f6rallt mindre bolag. Ett personaloptionsprogram \u00e4r ett kostnadseffektivt s\u00e4tt att erbjuda en bra f\u00f6rm\u00e5n f\u00f6r de anst\u00e4llda\u201d<\/em> s\u00e4ger Diden Aziz, jurist p\u00e5 LegalWorks.
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\nDe nya reglerna g\u00e4ller fr\u00e5n och med den 1 januari 2018 och p\u00e5 LegalWorks har man utarbetat en ny tj\u00e4nst, OptionsAutomaten, d\u00e4r f\u00f6retag kan g\u00f6ra ett gratis sj\u00e4lvtest och f\u00e5 svar direkt om de kvalificerar f\u00f6r de nya reglerna och dessutom f\u00e5 hj\u00e4lp att s\u00e4tta upp ett personaloptionsprogram \u201cin a box\u201d till ett fast pris.<\/p>\n

OPTIONSAUTOMATEN HITTAR DU H\u00c4R<\/a><\/h6>","protected":false},"excerpt":{"rendered":"

Nu har riksdagen inf\u00f6rt nya regler som underl\u00e4ttar f\u00f6r start-ups som vill kunna erbjuda sin personal ett bra incitamentsprogram. Det \u00e4r v\u00e4lk\u00e4nt att m\u00e5nga start-ups har sv\u00e5rt att beh\u00e5lla kompetens och personal under tillv\u00e4xtperioden. D\u00e5 man inte har m\u00f6jlighet att erbjuda h\u00f6ga l\u00f6ner beh\u00f6vs andra metoder f\u00f6r att beh\u00e5lla viktig personal. Att kunna erbjuda incitamentsprogram […]<\/p>","protected":false},"author":2,"featured_media":327,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nGrattis till alla innovativa start-ups! -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lwadvisory.se\/en\/grattis-till-alla-innovativa-start-ups\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Grattis till alla innovativa start-ups! -\" \/>\n<meta property=\"og:description\" content=\"Nu har riksdagen inf\u00f6rt nya regler som underl\u00e4ttar f\u00f6r start-ups som vill kunna erbjuda sin personal ett bra incitamentsprogram. Det \u00e4r v\u00e4lk\u00e4nt att m\u00e5nga start-ups har sv\u00e5rt att beh\u00e5lla kompetens och personal under tillv\u00e4xtperioden. D\u00e5 man inte har m\u00f6jlighet att erbjuda h\u00f6ga l\u00f6ner beh\u00f6vs andra metoder f\u00f6r att beh\u00e5lla viktig personal. 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