Flat and commuting of commission workers with additional tax

Costs of accommodation and transport of contractors to the workplace borne by the client should be added to their remuneration and taxed. They are subject to PIT on the same basis as revenue from free benefits. Such a conclusion comes from a recent judgment of the Supreme Administrative Court. However, according to experts, this is a questionable issue.

Commentary by Artur Bubrowiecki, a GWW tax advisor to the judgment of the Supreme Administrative Court (II FSK 2724/17), is presented in an article on the website Prawo.pl.

The material is available at the following link: https://www.prawo.pl/podatki/mieszkanie-i-dojazd-do-pracy-na-zleceniu-trzeba-opodatkowac-pit,486393.html