COURT CASES | Promotional sales in which the client is paid out a bonus of 10% of the deposit he has made is not subject to personal income tax.
This is the decision of the Provincial Administrative Court in Olsztyn of 16 October 2013 (case no. I SA/Ol 617/13).

Even though tax authorities aim to tax bonus systems implemented by banks, recent court decisions are beneficial to taxpayers. In its decision regarding the above-mentioned case, the Provincial Administrative Court in Olsztyn only confirmed the stance of other court cases that for income tax purposes it does not matter whether a bonus has been paid out based on provision of services or sales of goods (decision of the Provincial Administrative Court in Wrocław of 16 January 2013, case no. I SA/Wr 1416/12; decision of the Provincial Administrative Court in Warsaw of 28 February 2013, case no. III SA/Wa 2247/12)
 

Author: Marta Ignasiak, tax advisor
FKA Furtek Komosa Aleksandrowicz
Source: Rzeczpospolita 

If you wish to receive a translation of the full article please contact:
contact@fka.pl