Opsjonsskatteordningen for oppstarts- og vekstselskaper

Opsjonsskatteordningen for oppstarts- og vekstselskaper is the Norwegian employee share-option tax scheme for start-up and growth companies, described on Skatteetaten's own "offentlig støtte" page at https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/fradrag/offentlig-stotte/om-offentlig-stotte/. It is not a grant call with an application window but a tax arrangement that companies grant options under; it is mapped here as mixed because the page frames the benefit as a deferral plus a change in the taxation point rather than a cash award.

Legal basis and EØS approval: the page states the hjemmel is "Skatteloven § 5-14 annet ledd, FSFIN § 5-14-12." On EØS approval it states: "Ordningen er godkjent (notifisert) av ESA (Decision No 267/21/COL) under EØS-avtalen artikkel 61 (3) c. Erstatter tidligere ordning f.o.m. inntektsåret 2022." — "The scheme is approved (notified) by ESA (Decision No 267/21/COL) under EEA Agreement Article 61(3)(c). It replaces the earlier scheme from income year 2022." This confirms it is the current scheme that supersedes the older Opsjonsbeskatningsordning for små, nyetablerte selskaper (2018–2021).

How it works: the page states "Unntaket innebærer at verken tildeling eller innløsning av aksjeopsjon i selskap i oppstarts- og vekstfasen utløser skatteplikt, forutsatt at nærmere vilkår er oppfylt." — "The exception means that neither the grant nor the exercise of a share option in a company in the start-up and growth phase triggers tax liability, provided that further conditions are met." It adds that, where the conditions are satisfied, "skjer skattlegging først når aksjene realiseres, og skattleggingen skjer da i tråd med aksjonærmodellen" — "taxation occurs only when the shares are realised, and the taxation then follows the shareholder model (aksjonærmodellen)."

Eligibility: the page states the conditions relate to three dimensions — the employing company's characteristics, the employee's status, and the option's terms — but the detailed numeric thresholds are not transcribed on this page; it refers to "Skatte-ABC 2025 «F-7 Finansielle instrumenter – opsjoner mv. i arbeidsforhold» punkt F-7-6" for the full rules.

Recipient (støttemottaker): "Foretak som gir opsjon til ansatte etter skatteloven § 5-14 annet ledd." — "Enterprises that grant options to employees under section 5-14 second paragraph of the Tax Act." No monetary limits, funding rates or NOK figures and no specific application or closing dates are printed on this page, so none are recorded in the front matter.