50% creator costs – a tough nut to crack

Since 1 January 2018, significant changes in the settlement of 50% tax deductible costs are effective. This is due to a large amendment to tax regulations including the Personal Income Tax Act. Changes in the law also coincide with a change in the approach of tax authorities to apply 50% costs.

We also recommend the article by Agnieszka Wachowska, legal advisor and Joanna Jastrząb, trainee legal advisor on “50% creator costs – a tough nut to crack”, published in the Rzeczpospolita daily.