/ Taxes and Law in Poland

Non-deductibility of expenses for organizing team-building meetings with co-workers from the company's income

Non-deductibility of expenses for organizing team-building meetings with co-workers from the company’s income

Date08 May 2024

The Supreme Administrative Court (NSA) has once again taken a position on the deduction of expenses for organizing integration meetings. In its latest ruling dated March 12, 2024 (ref. no. II FSK 759/21), the NSA confirmed that expenses for integration meetings with employees and co-workers, who work under B2B contracts, cannot be included in deductible costs under Article 16(1)(28) of the Corporate Income Tax (CIT) Act.


A company which operates in the IT industry conducts its business in branches located in various cities in Poland. Its teams consist of both contracted employees and co-workers who operate on a B2B basis. Integration meetings organized by the company aim to strengthen relationships within teams, increase identification with the company, and motivate efficient work.

Decision of the Supreme Administrative Court

However, the NSA ruled that expenses for such meetings are not tax-deductible because they do not directly impact the performance of contracts with B2B employees. Although these meetings may contribute to better functioning of teams and increase work efficiency, they do not meet the criteria to be considered tax expenses.

Despite the company’s objections, for which it is important to ensure a positive work atmosphere and build bonds between employees and co-workers, the NSA sided with the tax authorities. The court emphasized significant differences between full-time employees and co-workers operating on a B2B-basis. Only in the case of full-time employees can integration costs be considered tax-deductible, while in the case of associates they are treated as representation costs, which cannot be tax-deductible.

Previous rulings, such as those of October 11, 2023 (file no. II FSK 326/21) and October 19, 2022 (file no. II FSK 572/22), also contained similar statements. Hence, the line of jurisprudence on this issue seems to have already been established. According to it, tax-deductible costs may only include expenses related to the integration of full-time employees.

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getsix® Group
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