Finland Tax Agency Issues Updated Guide on Taxation of Employee Stock Options

The Finnish Tax Administration Jan. 31 issued updated Guide No. VH/6658/00.01.00/2022, on taxation of employee stock options. Topics covered include: 1) taxation of employee income received from the benefit of options; 2) taxation rules for share subscription, gifting, or other transfers of options, with examples; 3) tax consequences of changing the conditions for exercising options; 4) taxation of employment options from holding company arrangements; 5) valuation of benefits received from options; 6) inheritance, gift, and transfer tax considerations; and 7) tax withholding requirements. [Finland, Tax Administration, 01/31/23]

Reference: View Guide No. VH/6658/00.01.00/2022. View Index.