Polish tax office and ZUS tighten rules, risking taxes and lost contributions

Poland’s tax authority has issued an interpretation stating that anonymous donations collected online for medical treatments are not considered charitable gifts. As a result, organizers may have to declare the money as other‑source income and pay personal income tax at rates up to 32%, potentially reducing funds available for patients. Experts argue the rule ignores donor intent and recommend using registered charities to avoid the tax burden.

The Social Insurance Institution (ZUS) has begun retroactively examining contributions paid by self‑employed individuals and company shareholders. It can deem past payments improper, freeze accounts and demand repayment, with some cases involving losses of up to millions of złoty. The practice mainly affects entrepreneurs who combined employment with business ownership, prompting calls for legislative clarification.