Poland: Taxation of benefits provided to workers in another EU member state; deductibility of debt financing costs
A report that includes summaries of recent decisions of the Supreme Administrative Court
A report that includes summaries of recent decisions of the Supreme Administrative Court
The KPMG member firm in Poland prepared a report that includes summaries of the following recent decisions of the Supreme Administrative Court.
- The court on 9 January 2024 held (case II FSK 434/21) that benefits provided to workers posted to another EU member state cannot be treated as a component of remuneration under labor law and thus under Article 12(1) in conjunction with Article 11(2-2b) of the individual (personal) income tax Act because they are fully borne by employers.
- The court on 10 January 2024 held (case file II FSK 449/21) that as long as the amount of debt financing costs in excess of the PLN 3,000,000 “safe harbor” does not exceed 30% of the surplus of the sum of revenues over the sum of costs, a company can charge the debt financing costs into tax-deductible costs.
Read a January 2024 report prepared by the KPMG member firm in Poland
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