Czasopismo Rzeczpospolita

This judgment is an important precedent for those who organise and participate in events called "contests". The Supreme Administrative Court held that for the prize to fall within the 10% flat rate of tax, it is not enough to just call the event "contest". Such tax treatment must justified using all the relevant facts and circumstances and their substance. If the purpose of the event is to provide incentives to compete in course of employment, e.g. by linking awards to sales volumes, then the scheme will be in the nature of an incentive scheme and the related income will be taxed at the regular progressive rates (18% and 32%).

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