Rafał Lewandowski, tax advisor | Associate, is the author of yet another article entitled "Stock options as a way towards higher earnings of management executives", which was published on 2 October 2014 in "Law and Practice", a supplement to Rzeczpospolita. In his article, BSJP's tax advisor analyses the provisions of the Act on personal income tax in the context of the possible tax optimization of management executives' remuneration. The article aims to identify the differences pertaining to taxation on income from exercising employee stock options in the light of obtaining income under employment relationship or managerial contract.
Abstract of the article can be retrieved here