A tax deferral until sale may be available if issuer is based in a country which has a tax treaty with Poland and awards made based on shareholder resolution.
If tax deferral does not apply, tax due at exercise on the spread, and later tax due at sale on additional gain.
Income Tax:
No, unless tax deferral does not apply and the income realized is considered to arise from the employment relationship.
Social Insurance Contributions:
Social insurance contributions likely are not due at purchase, unless tax deferral does not apply and the income realized is considered to arise from the employment relationship.
No securities law restrictions or obligations apply.
Non-transferable free offers of RS/RSU are not considered a public offering of securities for purposes of the EU Prospectus Regulation.
No, provided right to terminate plan is reserved in writing
Discrimination against part-time employees is generally prohibited.
The EU Council Directive 2000/78/EC covers age discrimination. Most, if not all, countries have adopted local rules implementing this Directive, which may have an impact on design of equity and other incentive plans in the EU, particularly on age or age and service provisions which give different treatment (e.g., accelerated or continued vesting) for those meeting the criteria.
A valid basis is required to collect, process and transfer personal data.
The EU Data Protection Regulation ("GDPR") became effective in all EU/EEA countries on 25 May 2018. It introduces new requirements and increases the powers of data protection authorities, rights of data subjects and potential penalties for non-compliance.
Accordingly, companies should review their approach to data privacy compliance in the context of equity plan administration and consider on which basis they may be able to rely to collect, process and transfer data.
Registration and notification requirements with local data privacy authorities may also apply.