Equity remuneration is also discussed in 3.5.
Employment share plans and share option plans
Employment-related share and share option plans often give rise to earnings after an individual has ceased being a resident of Finland and has become non-resident. The provision of shares or the grant of options to purchase shares in the employing company are a taxable benefit-in-kind in Finland that may only be received some years after the years for which they are earned.
Finnish tax law treats share grants as earnings at the grant date but deems a taxable employment-related share option to be exercised when the employee
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