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Taxation of interest for delay in payment of compensation or satisfaction with personal income tax – analysis against the background of administrative courts judgments

Subject and Keywords:

Personal Income Tax   compensation   satisfaction   interest for delay   tax exemption


The purpose of the article was to review the administrative courts’ judgments regarding taxation of interest for delay in payment of compensation (satisfaction) with personal income tax. As part of the study, it was found that in the light of the predominant jurisprudence line, interest cannot benefit from the exemption provided for compensation (satisfaction). The opposite view is also presented in the judiciary, although it is of a minority character. Furthermore, in the judiciary is also expressed an idea that interest for delay is so called lucrum cessans and therefore cannot benefit from the exemption described in art. 21 (1) (3b) (b) of Polish Income Tax Act. The author also presented his own thoughts on the analyzed matters. In their light, interest, analogously as compensation (satisfaction), should be exempted from income tax


Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:



ISSN 2544-8382




Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2018, s. 65-79

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Kwartalnik Prawno-Finansowy

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