After the entry into force of changes in the settlement of expenses for cars, it is not known how to settle lease contracts for passenger cars concluded before the end of 2018. Transitional provisions do not clarify in which part expenses related to their use can now be recognized as tax-deductible. We invite you to read the commentary of the tax advisor Krzysztof Kasprzyk, who shows that the literal interpretation of an ambiguous transitional provision may not be consistent with the intention of the legislators.

Link to the article: https://www.prawo.pl/podatki/rozliczenie-leasingu-samochodow-w-kosztach-przepisy-przejsciowe,368164.html