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Post by account_disabled on Nov 22, 2023 16:32:32 GMT 10
Receivables for business trips foreign income settled in accordance with the exclusion with progression method based on double taxation avoidance agreements Revenues from which tax collection has been discontinued Example In Mr. Sea**lian received income from remuneration for work in the amount of . Additionally during the year he was on business trips quite often and for this reason he was paid receivables in the amount of. We know that payments for business trips are not added to the tax relief limit for young people therefore the entire amount of remuneration of will benefit from the PIT exemption. Place of obtaining income When settling the tax relief for young people it should also be remembered that it applies both to income earned in Poland and abroad. However philippines photo editor when calculating the amount of income that may be covered by the youth tax relief you should know and remember certain rules. The limit does not include income obtained abroad and exempt from tax under double taxation avoidance. Example In Mr. Michał worked in Poland for part of the year and took up employment. In Germany for part of the year. The revenues obtained in Poland amounted to and in Germany - . The double taxation avoidance agreement concluded between Poland and Germany provides for the exclusion with progression method as a method of avoiding double taxation. This means that income obtained from work in Germany is exempt from taxation in Poland and will not be taken into account when calculating the income limit for youth tax relief. The income earned from working in Poland will benefit from the relief.
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