The following general description of tax consequences is based on current tax rules and practice.

All information is provided - without legal responsibility - by PriceWaterHouseCoopers.

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The determination of the share value is of great significance to the degree of taxation.

Accordingly, it is recommended that you always - before acquiring the shares - contact your accountant in order to have your current financial situation reviewed.

If your invention is transferred (by your employer) to a company against payment in shares, you are entitled to have part of the share payment transferred as your share of the profit.

You may also choose to receive an amount corresponding to the value of the shares according to the institution’s rules for payment.

If you choose to receive shares, the relevant tax rules for such a transfer are described here.