Benefits in kind
Expenses incurred for the company's products transferred to employees free of charge or sold to them below market price, expenses for the maintenance of staff housing, expenses for the maintenance of company cars and mobile phones transferred to employees for private use, stock options and share purchase schemes.
Act of 26 July 1991 on Personal Income Tax
Place of publication: (Dz. U. z 2021 r. poz. 1128, z późn.zm.)