70% Tax on Severance Payments
The 70% PIT tax on severance payments was intended as a tool to curb excessive payouts in companies controlled by the state. In practice, however, it is collected far more often than it should be—sometimes even from people who are not top-level executives. And when a taxpayer asks for an individual tax ruling, the tax authority refuses to issue it, suspecting actions aimed at circumventing the law. In the judgment of 15 October 2025, ref. no. I SA/Gd 626/25, the Regional Administrative Court (WSA) in Gdańsk criticised this practice. A recent article published on Prawo.pl includes Piotr Sekulski’s, PhD commentary on the matter.






