Administrative Court RulingsInternational TaxationPersonal Income Tax (PIT)Tax lawCancellation of Share Options – Income Tax Implications
October 19, 2026
A March 2026 Polish administrative court judgment clarifies the tax treatment of cash payments received following the cancellation of employee share options. The ruling confirms that certain payments arising from foreign incentive schemes may be classified as income from other sources and taxed at progressive income tax rates rather than the preferential 19% rate applicable to financial capital.