There are several specific detailed rules when a job started or ended in a year or only started last year or the same year. Specific rules also apply to options. Options granted in the year of termination or the year preceding termination also apply at fair value if they were not exercised before or on the date of termination. In situations in which no other country is involved, the position of the Finnish tax authorities is that comparable tax situations and tax rulings should be governed by the Directive resulting from the judgment in KHO 1969 II-589 above. The position of the Finnish tax administration is that the practical directive derived from the advance ruling applies to any situation in which a foreign employer undertakes to pay the worker`s Finnish taxes. Such an agreement may cover all or part of the taxes. . . .
Written by alterego-admin