Phantom stock option plans – a tax-efficient way to reward key employees

Marta Coda

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Companies wishing to reward their key personnel (management, employees or associates) for their achievements and build long-term relationships with them are increasingly introducing different incentive programmes. One interesting solution is a program based on phantom shares, which also offer tax benefits. What are phantom stock option plans? Phantom shares are derivative financial instruments that grant […]

Mandatory e-Invoicing from 2026

Elżbieta Skurczak

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  In April 2025, the Polish government released another draft law regarding the rollout of mandatory electronic invoicing. As a rule, B2B invoices will have to be issued through a central platform called the National Electronic Invoice System (referred to as: KSeF). All VAT taxpayers with a seat or a fixed establishment in Poland will […]