Renata Kabas-Komorniczak

Tax adviser (Poland)
Branch manager
Phone: +48 22 696 28 00

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.

We will be glad to answer any questions if you are interested in this issue.  We can also provide comprehensive tax advisory in Poland. Our tax advisers working in Rödl & Partner offices in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw will also answer other tax-related questions that you may have.