January 2008
Finland: Proposed Changes to Corporate Tax Deduction for Share Based Incentives
30 January 2008
• Contributed By: Deloitte

June 2007
Finland: SOCIAL SECURITY CONTRIBUTIONS ON STOCK-BASED INCENTIVES – NEW RULINGS FROM THE FINNISH CENTRE FOR PENSIONS
1 June 2007
• Contributed By: Deloitte

March 2007
Finland: Corporate Tax Deduction for Stock Based Incentives - Newly Issued Shares Versus Market Purchased Shares
1 March 2007
• Contributed By: Deloitte

November 2006

Finland: Recent Developments for the Third Quarter 2006 (.pdf - 648 KB)
20 November 2006
• Contributed By: Baker & McKenzie
Finland: The Finnish Supreme Administrative Court Has Stated That Costs Incurred at the Option Exercise are Deductible Before Taxes for Non-Resident Individuals
14 November 2006
• Contributed By: Deloitte

August 2006
Finland: Options Considered Salary for Purposes of Unlawful Termination
28 August 2006
• Contributed By: Baker & McKenzie
Finland: Precedent for Stock Option Income To Be Treated As Compensation for Termination
21 August 2006
• Contributed By: Deloitte

January 2006
Finland: New Qualified Equity-Based Incentive Plans Do Not Require Employer Social Security Contributions
30 January 2006
• Contributed By: Deloitte

January 2005
Finland: Court Broadens Definition of Finnish Source Income Related to Stock Options
28 January 2005
• Contributed By: Deloitte

November 2004
Finland: Finnish Supreme Court Administrative Court Affirms Ruling Regarding Cashless Exercise of Stock Options
1 November 2004
• Contributed By: Deloitte

September 2004

Finland: Court Broadens Definition of Finnish Source Income Related to Stock Options
30 September 2004
• Contributed By: Deloitte & Touche

May 2003

Finland: Capital Gains Taxation on International Assignment 30 May 2003
• Contributed By: Deloitte & Touche

April 2003

Finland: Finnish Supreme Court Rules Regarding Capital Gains Taxation of Stock Options Sold While on Assignment 28 April 2003
• Contributed By: Deloitte & Touche

October 2002

Finland: Finland's Courts Reexamine Stock Option Taxation 2 October 2002
• Contributed by Tudor Havriliuc, PricewaterhouseCoopers

September 2002

Finland: Study On Employee Stock Options in Finland (.pdf) 16 September 2002
• by The European Commission - (European Commission Web Publication on Employee Stock Options)

April 2002

Finland: Stock Option Plan Prospectus Exemption 29 April 2002
• Contributed By: Virginia L. Gibson, Jon F. Doyle and Craig P. Tanner

January 2002

Finland: Wealth Taxation of Employment-Related Stock Options 8 January 2002
• Contributed By: Siobhan Hurley, PricewaterhouseCoopers