Tag: Tax
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Tax Implications of Cancelling an Employee Stock Option Plan (ESOP)
Employee stock option plans (ESOPs) are a popular way to boost performance and retain key talent. However, there are instances when such programmes are cancelled, which can create unexpected tax complications. If the compensation paid to an employee for cancelling an ESOP is misclassified for tax purposes, it may lead to a tax shortfall. This …
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Recognition
Penteris Shortlisted – 2025 ITR World Tax Awards
We are delighted to share that the Penteris Tax Team has been shortlisted for several prestigious categories at this year’s ITR World Tax Awards (EMEA), now in its 21st edition. Key Recognition Includes: Jurisdiction – Poland– Indirect Tax Law Firm of the Year– Transfer Pricing Law Firm of the Year Individual Recognition– Transfer Pricing Lawyer …
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Publication
Tax Explanations on the Beneficial Owner Clause – New Guidelines for Withholding Tax
On 3 July 2025, the Polish Ministry of Finance published tax explanations regarding the application of the beneficial owner clause in the context of withholding tax (WHT). This long-awaited document provides practical guidance on verifying beneficial owner status and may significantly impact the way tax obligations are settled in cross-border transactions. Key Issues Addressed in …
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