How 1% of Shares in a British Virgin Islands Company Generates a 190% Effective Tax Rate Individual Tax Ruling of 26 November 2025, ref. 0112-KDIL2-1.4011.802.2025.2.JK Robert Nogacki | Kancelaria Prawna Skarbiec   A startup offers a Polish specialist 1% of shares in a British Virgin Islands company—standard equity compensation for contractual collaboration. No voting rights. … Continue reading A BVI Company and Poland’s CFC Rules