In the individual tax ruling (ref. no. 0111-kdib1-1.4010.30.2023.5.KM), the Director of the National Treasury Information Service (DKIS) has ruled that expenses for a team-building trip of the Company's B2B collaborators do not constitute a tax deductible expense.

Collaborators are equal business partners for the company, so it cannot be considered, as in the case of employees, that meetings of a team-building nature are intended to motivate and build positive relationships and affect the increase of the Company's revenues or securing their sources.

The cost of attending a team-building meeting for supervisory board members is not tax deductible either, but in this case a different legal basis applies.

The DKIS recognized as representation costs the costs incurred by the Company in connection with the attendance of, among others, employees and collaborators of companies with capital ties to the Company, the Company's business partners and representatives of local authorities.

Find more in the PRO HR August 2023