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Options are a grey area of Finnish taxation for many. PnlTrack calculates premiums, assignments and losses correctly — automatically.
Premium, expiry and exercise
- Expires: the premium received is fully capital income.
- Assigned: the premium adjusts the underlying's acquisition/sale price.
- Closed: profit/loss = premium received − premium paid.
PnlTrack handles the hard part
Covered calls, cash-secured puts and spreads need correct cost-basis allocation. PnlTrack computes PnL by strategy and allocates premiums automatically — futures included.
FAQ
- How is an option premium taxed?
- A received premium is capital income. If the option expires, the whole premium is profit; if assigned, the premium adjusts the underlying price.
- Can option losses be deducted?
- Yes, derivative losses are deductible from capital income under capital-loss rules.