- Tax Deductible for Employees Only: The tax office allows companies to deduct expenses for integration meetings only for employees under employment contracts, excluding co-workers like B2B contractors and board members.
- Proportional Expense Division Required: Companies must proportionally divide and exclude costs attributable to non-employees, complicating the accounting process for holiday parties and similar events.
- Training Events Treated Differently: Events combined with training sessions are subject to different tax treatment, potentially allowing broader deductions.
Source Prawo.pl
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