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SwedenSkatteverket

ImpactWin distribution valued at SEK 2.36 per received share

Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.

By Taxxa AI OyPublished 24 August 2026

Tax

Scout Gaming Group shareholders should treat each ImpactWin Group share received in the distribution as a taxable dividend worth SEK 2.36Skatteverket, according to Skatteverket. Each distributed ImpactWin share should also be treated as acquired for SEK 2.36Skatteverket. The authority’s share-history guidance now supplies both values for the 2026 distribution.

Shareholders received one ImpactWin share for every 31 shares held in Scout Gaming.Skatteverket Skatteverket consequently gives an approximate dividend value of SEK 0.076 for each Scout Gaming share held, calculated as SEK 2.36 divided by 31.Skatteverket The amount per original Scout Gaming share and the amount per received ImpactWin share are different expressions of the same distribution ratio.

That distinction matters when matching a holding statement to the tax values. The SEK 2.36 figure belongs to each distributed ImpactWin share; the approximately SEK 0.076 figure belongs to each existing Scout Gaming share underlying the entitlement. Skatteverket derives the second figure from the first, dividing SEK 2.36 by the 31 Scout Gaming shares behind each received share.

Skatteverket's share history places the distribution in its issue table as “1 ImpactWin:31” with 28/5 as the first day excluding the entitlement, and records a letter answer on the value of the ImpactWin distribution from Scout Gaming Group in 2026. The company's own listing history sits alongside it: Scout Gaming was newly listed on First North on 11 December 2017 at an introduction price of SEK 23, and the share is now delisted.

The acquisition value is recorded for the ImpactWin shares received. It is separate from identifying the dividend arising on the distribution, even though the recommended amount is SEK 2.36 in both cases. Skatteverket states that the taxable value applies both to a person with limited tax liability under kupongskattelagen and to a person with unlimited tax liability under inkomstskattelagen.

The transaction follows Scout Gaming’s description of selling its business in return for ImpactWin shares, which it intended to distribute to shareholders before seeking delisting and liquidating the company. Skatteverket’s history records Scout Gaming’s delisting from First North on 31 March 2026. The earlier statement that ImpactWin intended to seek a Spotlight listing remains an intention in the transaction description.

The tax values are Skatteverket’s event-specific recommendation for the distribution, referring to kupongskattelagen (1970:624) and inkomstskattelagen (1999:1229).

Record SEK 2.36 per received ImpactWin share as both the taxable dividend and the acquisition cost, and keep the ratio of one share per 31 Scout Gaming shares with the holding records.

Sources

Scout Gaming Group AB