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Finland > Development

Recent Legislative Updates - February 2018
Mar 02,2018

PwC's summary of recent developments in France, India, and Turkey.

Global Tax Update - January 2018
Jan 31,2018

Tax updates for Argentina, Finland, France, Germany, Ireland, Latvia, Netherlands, Philippines, and Romania. Filing updates for Australia, Hong Kong, Ireland, Japan, Luxembourg, Portugal, and the UK.

Effects of sales restrictions on shares received through share incentive plan
Dec 01,2011

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.

Elimination of Employer’s Social Insurance Obligation on Employee’s Income
Feb 01,2009

As part of an economic stimulus package, the Finnish government announced that the social security obligations paid by Finnish employers on employee income will be reduced in 2009 and eliminated in 2010.

Supreme Administrative Court approves the deduction of compensation paid by a Finnish subsidiary to its US parent
Oct 01,2008

In a recent ruling, the Finnish Supreme Administrative Court approved the deduction of compensation paid by a Finnish subsidiary to its US parent on the basis of the US parent’s computational expenses incurred in granting its own shares to the employees of the Finnish subsidiary.