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State Aid

State Aid: ESA approves Norway´s tax scheme for employees' share options

15.12.2017

PR(17)39

EN | NO 

Today, the EFTA Surveillance Authority (ESA) has approved a new aid scheme for deferred taxation of employee share options in Norway worth NOK 350 million yearly. 

”The measure is aimed at enabling small and young companies to recruit and retain employees”, says ESA President Sven Erik Svedman. Emolyee-share-options

The scheme applies to companies that have not operated for more than six years, have fewer than ten employees, have an annual turnover not exceeding NOK 16 million (approx. EUR 1.6 million), and that partly pay their employees in share options. 

Norway has notified a scheme to ESA that allows for deferred taxation and social security contributions until the shares are realized. This defers the liquidity burden for the companies, an advantage totalling NOK 350 million yearly (approx. EUR 35 million). 

ESA today approves the scheme, concluding that it is in line with EEA state aid rules.

For further information, please contact:

Ms. Asta Sigrun Magnusdottir
Communications Officer
tel. +32 2 286 18 79
mob. +32 490 57 63 59





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