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Helsingin HAO 22.03.2022 H1581/2022 AI generated

Employee bonus plan based on tenure fails to meet majority employee requirement under tax law.

Case Number Helsingin HAO 22.03.2022 H1581/2022
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the appeal regarding a bonus plan for a private limited company. The company argued that the plan complied with the majority employee requirement of the Income Tax Act by basing the bonus on the duration of employment. The court rejected this, finding that the plan did not satisfy the statutory criteria for a majority employee bonus scheme.

Legislator headnote

AI generated

Tuloverolain 66 a §:n henkilöstön enemmistövaatimus; A bonus plan based on tenure does not satisfy the majority employee requirement if it does not involve a majority of employees.

Keywords

AI generated
Income Tax Act employee bonus plan majority employee requirement tenure based bonus private limited company administrative court appeal tax law compliance

Cited Legislation

AI generated
Tuloverolain 66 a §
AI generated
ECLI:FI:KHO:2023:65
Supreme Administrative Court dismissed appeal; employee stock option scheme based on tenure does not constitute tax benefit for minority.
insurance_1970_6934-1969
Shareholder owning 1/3 of company shares not considered in employment relationship with company director.
insurance_1994_8918-1993
Insurance court dismissed claim for unemployment benefits for a company director who was a salaried employee.
labour_1980_64
Labor court dismisses wage group classification appeal due to insufficient evidence on specific job duties and machine capabilities.
labour_1986_26
Labour court dismisses appeal regarding which collective agreement applies to an optometrist employee.

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Full text

Asiassa oli ennakkoratkaisusta tehdyn valituksen johdosta ratkaistavana, onko listaamattoman osakeyhtiön suunnitteleman henkilöstöannin katsottava olevan tuloverolain 66 a §:n henkilöstön enemmistövaatimuksen mukainen, kun merkittäväksi tarjottavien osakkeiden määrä perustuu työntekijän työsuhteen kestoon.

Tuloverolaki 66 a §

Asian ovat ratkaisseet hallinto-oikeuden jäsenet Minna Martikainen, Vesa Heikkilä ja Anneli Järvenpää, joka on myös esitellyt asian.

KHO:n päätös 28.6.2023 taltio 1979/2023. Hallinto-oikeuden päätöksen lopputulosta ei muuteta.