70% tax: explanations of department become unacceptable

From January 1st, 2016 the new article 30 paragraph 1. 1 section 15 of the Act of 26 July 1991 on income tax from natural persons (i. e. OJ with 2012 item 361 with d. ), which provides that the income tax rate of 70% shall be levied on the revenue part of the compensation granted on the basis of the provisions on the prohibition of competition (in the municipal companies and the Treasury). Dziennik Gazeta Prawna asked the Ministry of Finance, does this mean that this provision will in practice apply only in the case of the prohibition on competition arising from the employment relationship. Whether this also applies to contracts for the provision of services?
Comment by Diana Kanarek for Dziennik Gazeta Prawna of 21st January 2016 (extra: Kadry i Płace)

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