If the bill is introduced and passed by Parliament, it will result in a re-introduction of the previous rules on granting employee shares on favourable conditions. For example, the employees will not be subjects to taxation at the time awarded the shares, but first when the shares are sold.
The bill includes a few significant changes in comparison to the previous rules, for example the previous requirement of an auditor- or a lawyer-certificate when forming the contract will be abolished. Furthermore, the point of time for assessing whether the condition for being a part of the favourable arrangement will be more differentiated than earlier.
iuno follows the preparation of the new bill.