Tax Office Changes Its Stance on Streaming Donations Again

Tax Office Changes Its Stance on Streaming Donations Again

Online creators are once again asking how to properly account for income from streaming donations. The tax authorities have recently shifted their interpretation of these payments. So, is a donation still a gift, or does it now fall under PIT regulations? A recent article in Rzeczpospolita features commentary by Piotr Sekulski PhD, tax advisor, on this topic.

We’ve previously written about this issue here:

You can find more details on how to declare your streaming donations in the article available  here.

tax advisor Piotr Sekulski, PhD

„For a few years, the tax office accepted that donations (donejty) were gifts. They were to be declared under the Inheritance and Donations Tax Act, which exempts such gifts if the total from an unrelated donor doesn’t exceed PLN 5,733. Donations from the same individual must be aggregated over five years, but since donors are usually anonymous, this isn’t possible in practice. That’s why most content creators weren’t paying any tax (…) ”

tax advisor Piotr Sekulski, PhD

“(…) Recently, however, the tax office stopped splitting hairs. All recent rulings for online creators have been unfavorable. (…) Donations must now be reported under the Personal Income Tax Act (PIT). If the online activity isn’t run as a business, the income is classified as ‘other sources’. If it is a business, the creator must report it as entrepreneurial income(…)


If you’re unsure how to declare your earnings, or whether you need to pay tax on streaming donations, visit www.outsourced.pl – we’re here to help.

dr Piotr Sekulski

Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

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