This follows from the interpretation of the Director of the National Tax Information (DKIS) of 13 March 2026, No 0112-KDIL2-1.4011.49.2026.4.KF.<\/p>\n
According to that interpretation, financing for mandatory language courses, coaching or specialist training necessary to perform the function of a management board member does not generally result in taxable income for the manager. These are viewed as \u2018operational tools\u2019 necessary for the manager to perform their specific duties within the company effectively which means that. such expenses are primarily incurred in the interest of the company.<\/p>\n
However, the DKIS came to a different conclusion concerning the financing of postgraduate studies, MBA programmes, doctoral studies, or general management programmes. According to the interpretation, these provide a permanent competitive advantage on the labour market. Unlike job-specific training, these qualifications stay with the individual as a personal asset that increases their value independently of their current role.<\/p>\n
As a result, covering such costs will be considered a non-cash benefit subject to PIT, and the company should add their value to the income of the management board member and collect an advance tax payment.<\/p>\n
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