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Tax-deductible costs

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​​​​​​​​​​​​​​​​​​​​Tax-deductible costs make up a significant part of tax accounts of every business. Correct recognition of tax-deductible costs is highly problematic for taxpayers and is a source of frequent disputes with tax authorities.

 

Given the vagueness of the tax regulations and the resulting controversies it is worth being up-to-date with the approach of tax authorities and the judgments of administrative courts regarding tax-deductibility of your expenses. To this end, it is best to use the support of an experienced tax adviser.


In this section Rödl & Partner experts discuss various interpretations and analyse judgments important from the business perspective. They also present the complicated issues related to tax-deductible costs in an accessible way.

​​30/10/2024

Can a forfeited deposit be tax-deductible? »​

In several recent tax rulings, the Head of the National Revenue Information Service has once again confirmed that the deposit forfeited to the President of the ERO under the auction system is tax-deductible. 

​22/05/2024

Tax-deductibility of a deposit forfeited upon leaving the auction scheme »

Commercial producers and distributors of renewable energy may submit bids referred to in Article 79(3) of the RES Act in auctions for sale of electricity from renewable energy sources organised as part of the auction scheme.​

Interest Capitalisation To Trigger Taxable Revenue »

Capitalised loan interest in Poland becomes taxable revenue on the date of its capitalisation and not on the date when it is received.

Tax-deductible costs in the context of sources of revenue »

A taxpayer who earns revenue from various sources should recognise tax-deductible costs with care. 

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Renata Kabas-Komorniczak

Tax adviser (Poland)

Managing Partner

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