Ewelina Buczkowska, Maja Dajczak

The article discusses the taxation of benefits for travelling employees (e.g. accommodation, transportation). There is no doubt that they do not represent income for employees on business trips or for mobile staff. However, both tax authorities and courts distinguish also a third group of employees that are neither mobile staff nor employees on business trips. In effect, such employees may be held to earn additional income represented by travel expenses paid for them by their employers.