From the tax perspective, it would be good for an enterprise to be able to deduct an already paid contractual penalty from the tax base. However, this is not always possible.

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.