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 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.
Submit details in MyTax
You can file the annual information return in MyTax. Log in to the service with your personal online banking codes or a mobile certificate. After login select Report or request information in a limited scope.
How to find annual information returns in MyTax
File in Ilmoitin.fi
Guidance for submitting annual information returns electronically – data file specifications
Making corrections
If you need to make corrections to any information you have sent, submit a replacement of your earlier annual information return. Only the beneficiaries whose original data was inaccurate must be included in the replacement.
You need to use a form for the same year as the original information. If your original information return was submitted via MyTax, submit the corrections in MyTax, too.
Read more about making corrections
Further information
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).