Prof. nadzw. dr hab. Marcin Jamroży

Steuerberater (Polen), Rechtsanwalt (Polen)
Phone: +48 22 244 00 20

Can you classify the premiums for D&O liability insurance as tax-deductible costs in Poland? Following the judgement delivered by the Supreme Administrative Court on 15/10/2013 (file no. II FSK 2924/11), expenses incurred by a company on premiums for D&O liability insurance are not tax-deductible. The judgement was passed with respect to a situation where a taxable person (company) paid premiums for liability insurance of its management board members.

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