Due to the introduction of the so-called “of the “safe 2% loan”, numerous questions have arisen about the taxation of the additional discount (subsidies). In the latest article published in Rzeczpospolita, Piotr Sekulski, PhD, provides a commentary that clarifies these doubts. If you receive a discount, there will be no tax on the 2% loan.
The article is available at this link.
tax advisor Piotr Sekulski, PhD
Is this benefit taxable? NO. – In the regulations introducing the 2% loan, you will also find a tax relief. According to Art. 21 sec. 1 point 156a of the PIT Act (in force from July 1 this year), subsidies for installments of such a loan are exempt from tax.
tax advisor Piotr Sekulski, PhD
Were it not for this exemption, the tax office could consider that the support received from the state is income from so-called other sources. Moreover, in Art. 20 sec. 1 of the PIT Act, which describes such revenues, subsidies are listed, among others.
If you have any questions about taxation, please visit www.outsourced.pl.
