• Service: Tax, Global Mobility Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 11/7/2013

Poland - Taxation of benefits-in-kind provided to employees 

November 8: Poland’s Supreme Administrative Court has referred an issue concerning the taxation of benefits-in-kind to the Constitutional Tribunal.

The question arose in a case concerning employer-provided transportation of employees to and from the workplace and the treatment of this transportation as a taxable benefit-in-kind with respect to the employees.

The transportation was actually contracted out to an external vendor and paid for by the employer company on a fixed-fee basis. Under this arrangement, the company did not provide a list of employees using the transportation services on any given day.

The Supreme Administrative Court requested that the Constitutional Tribunal resolve whether a reference to “other benefits in kind” in Poland’s income tax law, without being defined further, constitutes a basis for the taxation of such benefits in compliance with provisions of Poland’s Constitution.

It is anticipated that a decision from the Constitutional Tribunal would clarify the issue with respect to employee transportation as well as other issues relating to employers providing benefits-in-kind to employees.

Read a November 2013 report [PDF 162 KB] prepared by the KPMG member firm in Poland: The Supreme Administrative Court’s legal question to the Constitutional Tribunal regarding taxable benefits in kind

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