The tax rate for stocks issued when Employed is same as for Salary, it takes complex schemes to to have 19% on the stock grants (it applies to gains though)
As per „law letter” its taxed as salary at the value stock when issued, but as capital gains when „it appreciates”.
So I heard/saw schemes were RSU/Stocks are valued at 1PLN at startups (so all value when selling was capital gain), or where they were issued in the USA so as „coming from other entity was not considered salary from Polish entity”, or straight issued in US and not reported, but for „big enough companies being risk averse” it gets back to standard taxes as far as I know.
But smaller companies would often allow you to be independent contractor which means 12% tax :)
True! That’s another killer feature of Poland. You can both work for big tech or also for smaller and remote companies at favourable tax rates
The tax rate for stocks issued when Employed is same as for Salary, it takes complex schemes to to have 19% on the stock grants (it applies to gains though)
Thanks for sharing. From what I’ve heard, it’s not that complex to tax the RSUs grants at 19%?
As per „law letter” its taxed as salary at the value stock when issued, but as capital gains when „it appreciates”.
So I heard/saw schemes were RSU/Stocks are valued at 1PLN at startups (so all value when selling was capital gain), or where they were issued in the USA so as „coming from other entity was not considered salary from Polish entity”, or straight issued in US and not reported, but for „big enough companies being risk averse” it gets back to standard taxes as far as I know.
Seems it was also changing along the way so maybe its better than before :)
Here is court ruling saying you are right and 19% is the way :)
https://www.prawo.pl/podatki/nie-mozna-opodatkowac-trzy-razy-jednej-transakcji-wyrok-nsa,525027.html
Go Poland!
I mean all the big techs paying in RSUs are American