Annual information return on a non-listed limited company's share issue to employees

Non-listed companies must submit an annual information return if they have issued corporate stocks to company employees for subscription (§ 66a of the act on income tax (Tuloverolaki 1535/1992)).

The companies must submit the information for the first time for any issues of corporate stock to employees in 2021, also providing data on the subscribed shares. Always submit an annual information return for any calendar year when an employee has subscribed shares.

Submit it by the end of January the following year.

Submit details in the Tax Administration’s e-Service

Log in with your personal online banking codes or an electronic certificate card.

Go to the Tax Administration’s e-service

File in

Guidance for submitting annual information returns electronically – Data file specifications

Making corrections

If you need to make corrections, submit a new annual information return to replace the one you had sent previously. The replacement should only concern the persons whose details were incorrect in the original return. Read more about making corrections to annual information returns

Further information

Taxation of employee offerings