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Stay up to date with all the latest news and publications on employment law in Poland and the potential impact it may have.
Issue: The Ministry of Finance issued a general interpretation of 18 September 2020 on the application of 50% of tax-deductible costs (KUP) on the remuneration of employees who create copyrighted works. This allows for a reduction in the taxation of employees who create works under an employment relationship, and their compensation for assigning copyrights is clearly separated from other components of remuneration. In particular, according to this interpretation:
Legal risks: Incorrect application of 50% of tax-deductible costs of employees may result in the obligation to return outstanding tax with interest as well as in personal liability under the Penal fiscal code.
Recommended actions: Analyze if the employer can apply 50% of tax-deductible costs to particular employees. Verify if the internal documentation and procedures comply with the new general interpretation.
Click here to access the Polish version: HR Alert Polska | Grudzień 2020
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