Tax-Free Children’s Day

Happy Children's Day

Happy Children’s Day

For the first time in years, organisers of picnics and Children’s Day parties are not afraid of tax settlements. The Minister of Finance does not want to tax participants for these activities. The Minister’s idea is to divide total expenses of a party by the amount of invited guests (parents and children) and then to assign this value to each participant. The Constitutional Tribunal claimed that income can be taxed only when it bring profits to an individual. However, it is not considered income when someone is invited and exercises this invitation. Recently, the Tax Chamber in Katowice found that there is no need to share expenses for the organisation of family picnics.