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: Taxation of employee incentive shares; supplementary capital contribution deductible

Summaries of recent Supreme Administrative Court decisions

January 23, 2024

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 16 January 2024 held (case II FSK 452/21) that an employee must pay tax under Article 17(1)(10) of the PIT Act with respect to shares in a parent company of a Polish entity received as part of an incentive plan only when the shares are sold. The employee is not required to pay tax upon begin granted the right to shares or being granted the shares because acquisition of financial derivatives and then shares based on them does not generate revenue.
  • The court on 17 January 2024 held (case file II FSK 484/21) that a taxpayer could include in tax-deductible costs not only the direct costs of acquiring or taking-up shares, but also the indirect costs incurred in order to enable the take-up or acquisition of shares (i.e., supplementary capital contributions).

Read a January 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