Opodatkowanie opcji pracowniczych w relacji polsko-niemieckiej
Taxation of employee stock optionsin the German-Polish relations

Summary/Abstract: This paper aims at analyzing the tax consequences of granting employee stock options. In the aspect of international tax law there could arise conflicts of qualification over as to the sources of revenues and the date on which revenues are generated. The taxable income is obtained either when the employees exercise rights under options, or when they sell the acquired shares. As a result of such collisions double taxation of the same income may occur, as well as non-taxation or taxation at a relatively low level. Depending on the case, a level of taxation appropriate in a given case may increase the employee benefits. It is already in the planning stage that all the determinants of the tax burden should be identified and assessed.

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