Introduction
⚠️  The tax information below is an extremely brief summary for standard situations of the referred relationship, and each situation may of course be different from the norm and have its own specificities. ⚠️
A more comprehensive set of information for this country and work relationship is available on Easop.
If you’re looking for more detailed information in this country (or if you are just curious about our global compliance offering and pricing), get in touch with us and we’ll tell you more about it! 💡
Regular employee
Employee via EoR
âś… Yes, you can grant non-qualified stock-options (NSO) to EoR employees in Norway.
In a nutshell, what does taxation look like?
- At grant 👉 No taxation at grant.
- At exercise 👉 The spread (i.e. the difference between the fair market value (FMV) of the shares at the time of exercise and the exercise price paid by the grantee) is subject to income tax.
- At sale 👉 The difference between the sale price and the fair market value of the shares at the time of exercise is taxed as capital gain.
Are there tax advantages you should consider?
There are certain tax advantages for stock options in Norway, but it is likely not to apply, considering the grantor is a non-Norwegian company and not the employer of the grantee in question, as the grantee is working as an employee of an Employer of Record (EoR).
