Tax idea PiS also pay off rich – Dziennik.pl

A more complicated issue is tax deductible health insurance contributions . According to Barbara Kolimeczkow with the consulting firm PwC can be reduced to the income tax asset , or even to zero, if the advance is not at all calculated, because the income is in the amount of PIT-free.

– In practice, this means that the taxpayer does not bear the cost of premiums for health insurance while retaining the right to free public health care. Such a principle, with some exceptions, for example, will apply to persons employed under a contract of employment – she says.

Worse are those employed for junk contracts eg. those that receive money under the contract-order taxed at a flat rate.

– Here it is possible that the taxpayer will have to finance the cost of health insurance contributions from own resources – says Barbara Kolimeczkow.

Experts also point out that even the radical increase the amount of free – though technically very simple – is very expensive. In addition benefit from this all taxpayers, including those who earn the most – and this is not the main objective of the authors of the idea. It would be a panacea for the introduction of declining balance the amount of free, decreasing with the increase of income of the taxpayer.

– Similar solutions have been successfully functioning in other EU countries, eg. In Lithuania, in Spain or in Italy. They are subject to additional conditions, such as. The age of the taxpayer, his internship work and finally the earnings. The declining balance method is therefore possible and definitely worth considering. The question is whether there will be a further way of avoiding or reducing tax, for example. Through retraining of labor contracts to artificially depress earnings – says Matthew Wasik, dpradca tax at KPMG.

Not only manipulating the amount of free, you can affect the size of the burdens of the different groups of taxpayers. Experts from PwC have cataloged the most interesting solutions applied in the EU. For example, in France can be held accountable not only jointly with a spouse, but also with children. It allows you to repeatedly use the free amount, which in practice – despite nominally high rates – may lead to absence of tax to pay.

In other countries you can use real business expenses , for example. Expenses for commuting to work, purchase of professional literature, training taxpayer, foreign language courses and the facilities needed to do the job. These solutions apply Austria, Belgium, Denmark, the Netherlands, Germany and Luxembourg. In Poland, the costs are flat (from 1335 to 2502 zł zł) and did not change over the years.