In accordance with an individual interpretation made by the Head of the Tax Chamber in Katowice on February 4, 2009 (file no.: IBPBI/2/4240-2/09), expenses for an incentive event in the form of a picnic for employees and their closest family members may be deductible business expenses for a taxpayer. The tax authority has decided that such expenses are not of representation costs nature. 

We remind you that individual interpretations bind tax authorities in particular cases and in other cases the decisions of the tax authority may differ.

Contact person: Mirosław Bik, mb@pnplaw.pl