< Return to previous page

Research Center : Development

Dec 01,2011 | Deloitte

Effects of sales restrictions on shares received through share incentive plan

According to the Finnish Income Tax Act, benefits from employee stock option plans are taxable as employment income. The concept of an employee stock option is very wide and basically covers all share based arrangements that are received as a result of an employment relationship.

About Us

The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2019, All Rights Reserved.