The subject of the court ruling issued by the WSA in Gliwice on 13 January 2021 (ref. I SA/Gl 1338/20) was the qualification of the services of secondment of employees to the relevant category of revenue indicated in Article 21 of the Corporate Income Tax Act. Employees on secondment may perform functions in an entity related to, among others: management and strategy setting, controlling, production, quality, sales and logistics. Employees on secondment are usually qualified and experienced personnel, occupying higher positions. Occasionally, staff with lower qualifications (office or production) are also made available. The fees for the above services are, in fact, a re-invoice of employee-related costs for the time they are made available.

The court indicated in its ruling that the services in question “(…) have the character of a service of a similar nature to the service of obtaining personnel within the meaning of Article 21 par. 1 point 2a of the Corporate Income Tax Act because they have the characteristics of this type of service. The essence and purpose of the provision of access (through secondment) to employees and obtaining personnel is to make available to the Applicant the missing staff for a specified period?.



Author – Michał Mika – Senior tax consultant