Pursuant to the interpretation of the Head of the Tax Chamber in Warsaw of December 29, 2010 (IPPB2/415-920/10-2/AK) as a rule incomes of an employee should be subject to taxation. However, if a group of beneficiaries, i.e. persons who enjoy discounts awarded for participation in a loyalty programme, is not restricted to employees only, then the programme participants earn no income in the meaning of the act on personal income tax. In the case examined by the Head of the Tax Chamber, it was not only the employees who have received discount cards. The factor which is decisive in recognition of a benefit as income from employment is whether such benefit may be received by an employee only or by some other person not related to the employer.

Contact person: Paweł Nowak, pn@pnplaw.pl