New rates of daily allowance and other dues for domestic and foreign business trips in 2023
After many years, it has been decided that changes should be made to the statutory limits on the rates of daily allowance and other dues connected with domestic and foreign business trips. Please keep in mind that the previous rates had been in effect since 2013, and in the light of rampant inflation such changes should be considered positive.
Domestic business travel
As of 28 July 2022, a revised daily allowance rate for domestic business travel of PLN 38.00 applies. Prior to that period, it amounted to PLN 30.00, which denotes an increase of almost 27%.
Furthermore, it has been resolved that starting from 1 January 2023, the daily allowance rate for domestic business travel shall be increased again - this time from PLN 38.00 per day to PLN 45.00 per day. Flat rates for overnight stays and commuting will also change. The flat rate for overnight stays will be increased from PLN 57.00 to PLN 67.50, and the flat rate for commuting from PLN 7.50 to PLN 9.00. Reimbursement of documented accommodation costs for one hotel night will increase from a maximum rate of PLN 760.00 to PLN 900.00.
Foreign business travel
As of 29 November 2022, new daily allowance rates and overnight limits for foreign travel shall take effect. The applicable daily allowance amount for foreign travel in each country is set out in the annex to the regulation of the Minister of Family and Social Policy of October 25 October 2022, amending the regulation on the dues to which an employee of a state or local government unit of the public finance sector is entitled on account of business travel (Journal of Laws 2022, item 2302). The allowance rates have been changed for 31 countries, while the overnight accommodation limits have been changed for as many as 42 countries. Therefore, we recommend verifying whether the rate or limit for the country to which your employee is posted has changed.
Aside from the changes in the applicable rates, the other rules for calculating daily allowance and other dues for employees on business trips have not changed.
We would like to remind you that daily allowances and other dues for business travel of all employees paid up to the statutory limits are exempt from tax and Social Security contributions.
On 22 May 2023 the new provisions on a family foundation entered into force. They are intended to respond to the difficulties relating to the succession of enterprises in Poland. The family foundation, most of all, is to facilitate the continuity of business activity and the protection of the assets in the future, at the same time serving as a financial security e.g. for the closest family of the founder.
Konferencja z okazji otwarcia Regionalnego Biura Handlowego Polskiej Agencji Inwestycji i Handlu
24 sierpnia mieliśmy przyjemność uczestniczyć w konferencji z okazji otwarcia Regionalnego Biura Handlowego Polskiej Agencji Inwestycji i Handlu (PAIH) we Wrocławiu. Wydarzenie rozpoczęło przemówienie Piotra Dytko, członka zarządu PAIH, głos zabrali również wiceprezydent Wrocławia Jakub Mazur, a także wojewoda dolnośląski Jarosław Obremski, którzy podkreślali potencjał gospodarczy regionu. Wrocławski oddział Biura Handlowego PAIH to ogromna szansa dla przedsiębiorców z Dolnego Śląska na rozwój ekspansji zagranicznej.
Tax consequences of the revocation of the state of epidemic emergency
The epidemic emergency caused by SARS-CoV-2 infections was called off on 1 July 2023. Its termination has an impact on many spheres, including tax issues. In view of the above, we have prepared a summary of the most important tax changes for you that are related to the lifting of the state of epidemic emergency.