SwedenSkatteverket
SciBase TO2 exchange uses SEK 0.10 disposal value per warrant
Skatteverket says the 2026 exchange must be reported as a disposal in the 2027 return. Each share received should have an acquisition cost of SEK 0.20.
By Taxxa AI OyPublished 3 September 2026
SciBase Holding investors who exchanged TO2 warrants for shares in the 2026 offer should use SEK 0.10 as the disposal value for each warrant, according to SkatteverketSkatteverket. Each share received in the exchange should be treated as acquired for SEK 0.20
Skatteverket. The authority says the exchange must be reported as a disposal in the 2027 tax return
Skatteverket.
The offer exchanged two TO2 warrants for one new SciBase share, with a minimum participation of two warrants. The disposal value and acquisition cost therefore refer to different instruments and different quantities. Two surrendered warrants at SEK 0.10 each correspond to the SEK 0.20 acquisition value of the one share received.
For investors reconciling their records, the relevant event is the warrant-for-share exchange. Skatteverket’s account identifies it as an exchange in 2026 and places the reporting instruction under the 2027 return. Its stated amount is a disposal price for the warrant, rather than a calculated taxable gain. The acquisition value separately concerns the replacement share.
The board announced the buyback offer on 7 November 2025. The offer description envisaged an acceptance period from 8 December 2025 through 8 January 2026, followed by a directed share issue paid through set-off for participating warrant holders. Those offer dates explain the 2025/26 description of the transaction; the tax instruction specifically addresses the disposal reported in the 2027 return.
The company’s share history also contains separate TO2 exercise terms following a rights-issue adjustment, as well as an entry for a reverse split. Those entries concern other corporate actions. Preparers matching the new valuation guidance to a holding need to distinguish the exchanged warrants and shares received under this offer from warrants retained for later exercise.
Skatteverket presents the SEK 0.10 and SEK 0.20 amounts as recommended valuesSkatteverket and links its response concerning the 2026 exchange.
The event-specific basis is Skatteverket’s guidance on disposal price and acquisition expenditure for the 2026 exchange of SciBase Holding AB TO2 warrants for shares.
If you exchanged SciBase TO2 warrants in the 2026 offer, report the disposal in the 2027 return at SEK 0.10 per warrant and record SEK 0.20 as the acquisition cost of each share received.