In the issue of commemorative gadgets

Employers who are about to celebrate jubilees and intend to hand in commemorative gadgets, badges or books to meritorious employees should not worry that those employees will be obliged to pay the income tax.

According to the newest interpretation of Minister of Finance as of August 4, 2015 (case no: DD3.8222.2.303.2015.CRS), receiving by employees commemorative statues, badges or books does not create income in the meaning of the Act on personal income tax.

Minister of Finance agreed with the Constitutional Tribunal’ judgment as of July 8, 2014 (case no: K 7/13) that as employee’s income should be understood only such benefits which were:

  • fulfilled with an employee’s consent (used by him/her voluntary)
  • fulfilled in his/her interest (not employer’s interest) and benefited him/her
  • the benefit is measurable and it is possible to assign it to a specific employee (it is not available in a general way to all entities)

and therefore it was ruled that receiving such items does not constitute tax liability for employees.


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