The Personal Income Tax Act defines business activity (BA) as a gainful activity conducted on one’s own behalf, irrespective of results, in an organised and continuous manner, from which the revenues are not attributed to other revenues from other sources, such as an employment relationship, managerial contracts, a director’s fee, or property rights.
#MORE on the topic of hybrid mismatch in Polish tax regime you can read on Monika Dziedzic article in International Tax Review.

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