Opodatkowanie podatkiem dochodowym wynagrodzenia i innych świadczeń otrzymywanych przez posłów wybranych w Polsce do Parlamentu Europejskiego oraz świadczeń otrzymywanych przez posłów i senatorów wybranych do parlamentu krajowego

• Authors: Jacek Kulicki

Title variants

EN

Taxation with income tax of salaries and other benefits received by Members of European Parliament elected in Poland and benefits received by Deputies and Senators elected to the Polish parliament

Abstracts

EN

The salary of a Member of European Parliament is taxed on the same terms as salaries of officials and other employees of the European Union. Benefits related to exercising of a MEP mandate are tax free (exempt from EU tax). MEPs’ salaries, parliamentary allowances and other incomes are exempt from Polish income tax. The Polish domestic MPs’ salaries are taxed with a personal income tax as an income from employment. The parliamentary allowance and certain other benefits are exempt from the income tax.

Keywords

EN

European Parliament; income tax; Deputy; Senator; salary

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2021
• Issue: 3(71)
• Pages: 170-176

Dates

published

2021

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000326316428

Identifiers

DOI

10.31268/ZPBAS.2021.50

Biblioteka Nauki

2196824