Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more

Poland: Reimbursement of costs for private car and subsidies under incentive funds are taxable

Summaries of recent decisions of the Supreme Administrative Court

July 17, 2024

The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court.

  • The court on July 10, 2024, held (case file I FSK 1329/21) that a city hall employee was subject to individual (personal) income tax on reimbursement of costs for using a private car for business purposes and that the tax exemption under Article 21(1)(23b) of the PIT Act did not apply.
  • The court on July 4, 2024, held (case file II FSK 1400/21) that taxable revenues related to business activities in a Special Economic Zone under the Guaranteed Employee Benefits Fund (GEBF) included subsidies received under the GEBF.
  • The court on July 9, 2024, held (case file II FSK 397/24) that the exemption under Article 17(1)(47) of the CIT Act did not apply to public aid received by a company under the Compensation for the Indirect Costs of Emissions Fund.

Read a July 2024 report prepared by the KPMG member firm in Poland

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline