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Fill in the questionnaire to see if your company qualifies for the scheme "Stock options for startups and scaleups" 

This employee stock option arrangement gives favourable tax terms for both the employees and the company. If your company qualifies, you can learn more about this arrangement.

Is the company self-sustaining (not part of a concern)?*
If no, all other companies in the group must also fulfill the law's requirements
Is the company a limited company domiciled in Norway, the EEA or another country which Norway has a tax treaty with?*
Is the company a limited liability company (AS) not listed in a stock exchange*
Is total operating income and balance sheet lower than NOK 80 million?*
Is the number of man-years in the previous income year 50 or fewer?*
Both full-time employees, part-time employees and temporary employees who are registered in the Employee Register are included. As a starting point, the average number of man-years can be calculated on the basis of the number of employees at the beginning and end of the year. If the company is part of a group according to §1-3 of the Companies Act, it is the average number of man-years combined for all the group companies applies.
Is the company less than 10 years old when the options are granted, including the year of foundation? Including all years if the company was founded by demerger/merger or tax-free transformation*
The foundation year is therefore year 1, regardless of when in the year the company was founded. Options can be issued until the end of year 10.
Do public bodies have less than 25% of the capital AND voting shares? Also applies in affiliated group companies.*
Public bodies means bodies that run public activities on the behalf of the state or municipality. Ownership through state and municipal companies is also covered.
Does the company NOT engage in steel or coal operations?*
Is a maximum of 30 per cent of the company's total wage costs linked to one or more of the following activities:
a) long-term rental of premises and housing,
b) Legal advice, auditing or accounting,
c) Turnover of property or raw materials or
d) Activities covered by main business area K "Financing and insurance activities"?*
Does passive asset management make up less than 10% of the activity in the company?*
There is NO debt in the form of a claim for repayment of illegal state aid?*
The company is NOT in financial difficulties at the time of award?
According to the guidelines, a company is considered to be in financial difficulties if at least one of the following circumstances exists (abbreviated version):
- When more than half of the company's share capital has disappeared as a result of accumulated losses. This is the case when, by deducting the accumulated losses from the reserves (and all other items, which form part of the company's equity), a negative accumulated amount appears, which exceeds half of the share capital.
- When the business is undergoing bankruptcy proceedings or meets the criteria for bankruptcy proceedings at the request of its creditors.
- When the business is not an SME, and in the past two years has had:
a debt ratio, i.e. a ratio between book debt and equity, of over 7.5 and
an EBITDA interest coverage ratio of less than 1.0.
"EBITDA" means earnings before interest, tax, depreciation and write-downs.

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