Introduction
Direct employees
Can receive NSO?
✅ Yes!
General taxation
At the time of exercise, taxation is not entirely clear: the stock options could either be taxed as “other sources of revenue” or as employment income.
At the time of sale, the gains will be subject to capital gains tax at a rate of 19% without any social security charges.
General tax, reporting & legal paperwork difficulty score
🤯 🤯
Tax advantages
There’s a tax-favored scheme available, whereby taxation can be deferred to the time of sale.
EoR employees
Can receive NSO?
✅ Yes!
General taxation
The tax treatment of the gain made upon exercise of the stock options is not entirely clear, and could depend on the type of agreement that the company has with the contractor (and the entity the contractor works for).
If the contractor works under a B2B contract: there is normally a taxation at the time of exercise.
At the time of sale, the gains will be subject to capital gains tax at a rate of 19% without any social security charges.
Personal tax advisor assistance is highly recommended.
General tax, reporting & legal paperwork difficulty score
🤯
Tax advantages
If the contractor works under a civil law contract, there’s a legally foreseen tax-favored scheme potentially postponing the taxation to the time of sale of the shares which may be available.
Contractors
Can receive NSO?
✅ Yes!
General taxation
At the time of exercise, taxation is not entirely clear: the stock options could either be taxed as “other sources of revenue” or as employment income.
At the time of sale, the gains will be subject to capital gains tax at a rate of 19% without any social security charges.
General tax, reporting & legal paperwork difficulty score
🤯 🤯
Tax advantages
There’s no tax-favored scheme for EoR employees.
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Discover everything you need to know about taxation and reporting obligations for you and your team in
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