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Type: Publication series
Date: 1/10/2012

Finland - Finnish High Court Rules Special Expatriate Tax can Apply to Equity Incentives Benefits Before Individual Arrives in Finland

Finland’s Supreme Administrative Court (Korkein hallinto-oikeus, hereinafter “SAC”) confirmed in its recent decision (KHO 9.12.2011/3521) that certain equity incentive benefits are subject to the special expatriate source tax instead of progressive standard tax rates.

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