SwedenSkatteverket
Fingerprint options swap priced: TO8 sold at 0,00 kr, TO2 bought at 0,00 kr
Each Fingerprint Cards TO8 swapped in the merger counts as sold for 0,00 kr and each Precise Biometrics TO2 received as bought for 0,00 kr, on a two-decimal rate.
By Taxxa AI OyPublished 6 November 2026
Holders of Fingerprint Cards warrants now have the tax figures for the 2026 merger. Each teckningsoption of series 2025:1 (TO8) in Fingerprint Cards that was exchanged in the merger is deemed sold for 0,00 kronorSkatteverket, and each replacement option received in Precise Biometrics (TO2) is deemed bought for 0,00 kronor
Skatteverket. Valuation uses a rate with two decimals
Skatteverket; further decimals are left out of the calculation
Skatteverket. The figures come with a linked brevsvar on disposal price and acquisition cost for the 2026 exchange.
The exchange is part of the merger between Fingerprint Cards ABSkatteverket, organisationsnummer 556154-2381, and Precise Biometrics AB, organisationsnummer 556545-6596. The merger was registered on 20 July
Skatteverket, and Fingerprint Cards shareholders received nine new ordinary shares in Precise Biometrics for each share in Fingerprint Cards, regardless of share class
Skatteverket. The company states that deferred taxation — framskjuten beskattning — may apply to the share exchange. Fingerprint Cards' B share was delisted from Nasdaq Stockholm on 16 July.
The warrants entered the picture through Fingerprint Cards' 2025 preferential rights issue of units, which created the TO8 series, traded on Nasdaq Stockholm. Under the warrant terms, and in line with 23 kap. 5 § of the Companies Act, option holders in a merger must receive at least equivalent rights in the acquiring company unless they agree with that company to redeem the warrants for cash. As a necessary step in the merger, holders were therefore offered a choice for each TO8: receive one replacement option (TO2) in Precise Biometrics, or transfer the warrants to Precise Biometrics for cash of 0,001008 kronor per warrantSkatteverket. Holders received application forms for the choice; anyone who did not actively choose, or whose choice was unclear, was deemed to have chosen replacement options. No brokerage was charged.
Skatteverket's standing view is that swapping TO8 for Precise Biometrics replacement options is a disposalSkatteverket. In the capital-gain calculation, the market value of the replacement options received at the time of the exchange is normally the consideration for the TO8 sold, and the same value is normally the acquisition cost of the replacement options. For holders who chose cash, the cash amount is the consideration for the TO8 sold. The new 0,00-kronor figures settle both legs of that calculation for the replacement-option path: 0,00 kronor as the disposal price of each TO8 given up
Skatteverket, and 0,00 kronor as the acquisition cost of each TO2 received
Skatteverket.
The Precise Biometrics register page corroborates the other side of the transaction: its ordinary share is listed on Nasdaq Stockholm, its 2026 issue row records N 11:12 at 0,82 kronor, and its 2026 merger entry refers readers to the Fingerprint Cards page for the details.
Legal basis: disposal and acquisition-cost rules for warrants with Skatteverket's published option-exchange values, and merger mechanics under the Companies Act as reflected in Skatteverket's share-history pages.
If you held Fingerprint Cards TO8 through the 2026 merger, enter each swapped TO8 as sold for 0,00 kr and each TO2 received as bought for 0,00 kr; cash-takers enter 0,001008 kr per TO8.