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

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

How to submit the annual information return

 

You can file the annual information return in MyTax. After logging in to MyTax, select Report or request information in a limited scope.

Log in to MyTax

How to find annual information returns in MyTax

You can also send the annual information return via Ilmoitin.fi. You need a separate file that matches the record description of the annual information return.

Ilmoitin.fi

Guidance for annual information returns as software files — specifications of data formats

Does the annual information return need to be corrected?

See instructions for how to correct the annual information return

Further information

Taxation of employee offerings


The Tax Administration can use automated decision-making in the context of resolving tax matters. This means that a decision concerning your tax matter may be based on partial or full use of an automated decision-making system. Read more about automated decision-making at the Tax Administration (only in finnish).


Page last updated 6/25/2026