“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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Contact the experts:
Co-head of Sorainen Tax practice, partner (Estonia)
Co-head of Sorainen Tax practice, partner (Lithuania)
Partner (Latvia)