Really? Could you link me to Skatteverket where it says this? The only info I find is that you tax when you sell your stock.
I read most of this: https://www.skatteverket.se/privat/skatter/vardepapper/omakt...
I read most of this: https://www.skatteverket.se/privat/skatter/vardepapper/omakt...
Why exercise the options if you have no ability to sell them? The risk of unexercised options is totally on the employer who granted the options.
For the employee, holding the option itself is likely a lower risk strategy than exercising and holding the illiquid stock.