“Employee Share Option Card” provides an overview of the tax implications associated with employee share options across the Baltic States — Estonia, Latvia, and Lithuania. It outlines the tax incentives and potential risks related to these options, serving as a guide for employers and employees considering or managing share option schemes in these countries.

Available here: Employee Share Option Card 2025
Check out our Taxes in a Nutshell 2025 and Transfer Pricing Card 2025.

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Read more about our Tax practice.

Contact the experts:

Dr Kaido Künnapas

Co-head of Sorainen Tax practice, partner (Estonia)

kaido.kunnapas@sorainen.com

 

 

 

 

 

Indrė Ščeponienė

Co-head of Sorainen Tax practice, partner (Lithuania)

indre.sceponiene@sorainen.com

 

 

 

 

 

Aija Lasmane

Partner (Latvia)

aija.lasmane@sorainen.com