The Employee Share Option Card 2026 gives an overview of how employee share options are taxed in Estonia, Latvia and Lithuania. It summarises the main rules that apply to share option plans and shows how the tax treatment differs between the three countries.
The material covers the key tax aspects for both employers and employees, including when taxation may arise and how certain incentive structures are treated. It helps companies understand the framework they operate in when offering equity-based incentives.
This card is useful for businesses that already have share option plans or are considering introducing them as part of their remuneration approach.
Available here: Employee Share Option Card 2026
Check out also Taxes in a Nutshell and Transfer Pricing Card.
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Read more about our Tax practice.
Contact the experts:
Co-head of Sorainen Tax practice, partner (Estonia)
Co-head of Sorainen Tax practice, partner (Lithuania)
Partner (Latvia)
