{"id":5350,"date":"2026-10-05T16:50:56","date_gmt":"2026-10-05T14:50:56","guid":{"rendered":"https:\/\/clpodatki.pl\/?p=5350"},"modified":"2026-10-13T10:22:19","modified_gmt":"2026-10-13T08:22:19","slug":"again-3-lump-sum-on-rsus","status":"publish","type":"post","link":"https:\/\/clpodatki.pl\/en\/again-3-lump-sum-on-rsus\/","title":{"rendered":"Again, 3% lump sum on RSUs"},"content":{"rendered":"

We have another favorable decision for entrepreneurs cooperating in a B2B model and participating in share-based incentive programs.<\/p>\n

In another individual interpretation obtained by us for a client, the Director of the National Tax Information confirmed the possibility of applying a 3% lump sum rate to income arising from the free acquisition of shares under the RSU program.<\/strong><\/p>\n

The interpretation of August 26, 2026, reference number 0115-KDIT1.4011.553.2026.1.MK<\/strong>, concerns an entrepreneur cooperating with an American company as an independent contractor and participating \u2013 in connection with this cooperation \u2013 in an incentive program.<\/p>\n

In his decision, the Director of the National Tax Information Office shared our position that income from shares received under the RSU program by an entrepreneur subject to lump sum taxation on recorded income may be subject to taxation at a rate of 3%.<\/p>\n

This is particularly good news because it is another positive decision we have obtained in a similar case.<\/p>\n

However, the decision has an additional, important context: 2026 <\/strong>may be the last year in which such a settlement will remain so favorable.<\/strong><\/p>\n

As we pointed out in our article “Incentive Programs and the Proposed Changes to the Flat-Rate Tax<\/a>,” under the proposed changes, from 2027, the current flat-rate tax rates would apply to income not exceeding EUR 300,000, while the excess would be taxed at 17%<\/strong>. The project assumes that the new rules will apply to income earned from January 1, 2027.<\/p>\n

In the case of RSU programs, this change may be particularly significant, as receiving shares free of charge can result in a one-time recognition of significant income. Under current rules\u2014if certain conditions are met\u2014such income may benefit from a 3% flat rate. If the proposed solutions are implemented in their current form, the portion of income exceeding the \u20ac300,000 threshold may be subject to a 17% rate<\/strong>. However, this may still result in a lower tax burden than receiving shares through employment or being subject to a flat tax plus the solidarity levy.<\/p>\n

As always with incentive programs, the terms and conditions of a specific program, the nature of the cooperation and the structure of the rights granted are of key importance.<\/p>\n

How can we help?<\/strong><\/p>\n

Due to the proposed changes to the lump sum, proper analysis of the incentive program and its tax implications is particularly important. This applies especially to individuals working with B2B companies, who may be unaware that a one-time, gratuitous receipt of property rights may affect not only the tax treatment of the benefit itself but also the possibility of continuing to use the lump sum.<\/p>\n

Tax consequences are often determined by details of program design that may seem insignificant at first glance. These details can influence the timing of taxation and the classification of income sources, and consequently, the ability to benefit from preferential taxation.<\/p>\n

It is therefore worth analysing not only the incentive programme itself, but also the impact of its implementation on the entrepreneur’s status as a lump sum taxpayer and the amount of effective taxation.<\/p>\n

We recommend conducting an analysis before the event that generates income. This will allow you to plan further actions well in advance and reduce the risk of unfavorable tax consequences.<\/p>\n","protected":false},"excerpt":{"rendered":"

Another favorable interpretation obtained for our client’s client.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[322,323],"tags":[370,371,369],"ppma_author":[95,99],"class_list":["post-5350","post","type-post","status-publish","format-standard","hentry","category-articles","category-blog","tag-incentive-plans","tag-rsus","tag-stock-options"],"acf":[],"authors":[{"term_id":95,"user_id":0,"is_guest":1,"slug":"arkadiusz_lagowski","display_name":"Arkadiusz \u0141agowski","avatar_url":{"url":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2024\/12\/DSC_2314-scaled-e1751961533543.jpg","url2x":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2024\/12\/DSC_2314-scaled-e1751961533543.jpg"},"author_category":"1","first_name":"Arkadiusz","last_name":"\u0141agowski","user_url":"https:\/\/pl.linkedin.com\/in\/arkadiusz-%C5%82agowski","job_title":"Doradca Podatkowy, Partner","description":"Tel.: +48 500 150 818"},{"term_id":99,"user_id":10,"is_guest":0,"slug":"anna-nowakowska","display_name":"Anna Nowakowska","avatar_url":{"url":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/01\/anna-nowakowska-strona-e1752242394385.jpg","url2x":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/01\/anna-nowakowska-strona-e1752242394385.jpg"},"author_category":"1","first_name":"Anna","last_name":"Nowakowska","user_url":"https:\/\/pl.linkedin.com\/in\/anna-nowakowska-doradcapodatkowy","job_title":"Doradca Podatkowy, Mened\u017cer ds. podatk\u00f3w dochodowych","description":"Tel.: +48 690 800 132"}],"_links":{"self":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5350","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/comments?post=5350"}],"version-history":[{"count":1,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5350\/revisions"}],"predecessor-version":[{"id":5351,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5350\/revisions\/5351"}],"wp:attachment":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/media?parent=5350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/categories?post=5350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/tags?post=5350"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=5350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}