Tag Archives: Poland

World Tax Advisor 24 May 2019

New rules applicable to Global Equity Plans effective as of 1 January 2011 in Poland

Due to recent amendments to Art 24.11 of the Polish Personal Income Tax law, and with respect to share-settled awards where the underlying shares are delivered on or after January 1, 2011, employees will be able to defer the taxation of their share-based compensation until sale of the underlying shares if the following conditions are satisfied simultaneously: Continue reading New rules applicable to Global Equity Plans effective as of 1 January 2011 in Poland