PrivateTechSharesHome › Glossary › Employee share plans (Poland)
🇪🇺 Europe · EuropeEmployee share plans (Poland)
Also called: Polish ESOP, program motywacyjny
In one line
Employee incentive schemes used by Polish startups, where qualifying plans can defer tax until shares are sold.
In plain English
Polish startups commonly use option or incentive programmes; under qualifying 'motywacyjny' plans, tax on the benefit can be deferred until the shares are actually sold, and often taxed as a capital gain.
If you were explaining it to a 5-year-old
Polish clubs reward helpers with toy schemes where you only pay tax when you finally sell the toy, not before.
Why it matters when you sell
Whether your Polish plan qualifies for deferral changes when tax is due and the net result of a sale.
Related terms
Put it to use
When you're ready to go deeper, there's an optional Equity Toolkit and Report.
Sources
Primary references for this term: gov.pl (Poland). Our definitions are written in plain English and kept evergreen — see the glossary methodology. General information, not advice.
Educational information only — not financial, tax or legal advice, and not an offer to buy or sell any security. Definitions are general; your own documents and local law govern your situation. PrivateTechShares is independent and not a broker or marketplace.