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Compensation

Tax Alert RSM Poland

Payment of awarded liquidated damages

3 February 2017
Piotr LISS
On 17 January 2017, the Supreme Administrative Court issued a judgement (file ref. No. Act II FSK 3712/14) upholding the position of the Administrative Court in Gdansk dated 15 July 2014 (file ref. No. I SA/Gd 589/14), under which liquidated damages awarded to a company's CEO are subject to personal income tax as income from activities performed personally.