Zakres opodatkowania przychodów z praw majątkowych w podatku dochodowym od osób fizycznych
Scope of Taxation of Income from Property Rights in Personal Income Tax

Summary/Abstract: One of the sources of revenue in personal income tax is property rights. The scope of this source of revenue is further specified in Article 18 of the Personal Income Tax Act, although this is not an exhaustive list. The concept of property rights is not defined in either civil or tax law, therefore, when making interpretations, reference should be made to the body of legal doctrine, particularly civil law doctrine. Only property rights, which are a form of subjective rights in the civil law sense, can be a source of revenue in personal income tax. Only such property rights can generate tax revenue, understood as an increase in property. However, entity rights arising from public law relationships, such as various tax reliefs, cannot be considered revenue within the meaning of the Personal Income Tax Act.

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