On 1 March 2018, the Institute of Finance of the Warsaw School of Economics hosted a debate entitled “Tax-deductible costs of obtaining revenue for artists”, focusing on new provisions concerning the 50% deductible expense rule for copyrighted works implemented earlier this year in the legislative Act regarding personal income tax (…)

The main point of the legislative amendments under discussion, one which had already engendered considerable controversy in the past, is that the circle of taxpayers who can legally qualify as artists has been reduced. Apart from that, the legislature has introduced a catalogue of activities / revenue sources which may be eligible for the 50% costs deduction…

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