Professional short-term rental without the right to a lump sum personal income tax

The Personal Income Tax Act distinguishes among the sources of income, among others, non-agricultural business activity and lease, sublease, subtenancy, and other contracts of a similar nature (so-called private lease). A private lease may be taxed at a lump sum of 8.5%. The company is taxed according to forms appropriate for business activity.

An article by Aneta Skowron available on Prawo.pl (Polish): https://www.prawo.pl/podatki/profesjonalny-najem-krotkoterminowy-i-najem-prywatny-a-prawo-do,500646.html