½Û×ÓÊÓÆµ

Commentary

3.5 Equity remuneration

Finland

Right to subscribe at a discount

Any financial benefits arising from an employment that confer a right to subscribe to shares or similar securities for a reduced price, are treated as part of the individual employee's earned income. If the reduction in price is no more than 10% of the share's market

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:41