Same rates for international drivers throughout Europe

Same rates for international drivers throughout Europe

Currently, the per diem rates from which the tax-free amount can be deducted vary from country to country. In addition to the standard tax-free amount resulting from the tax scale, i.e. PLN 30,000 per year, drivers can include additional amounts related to the per diem for each day of their stay abroad in the tax calculation basis. Until now, the deductible rate was 30% of the value of the per diem in each country. The changes being introduced bring this amount down to EUR 20, regardless of the country in which the driver will currently be staying. For some countries, such as the Czech Republic and Germany, the free amount will increase. However, there are countries where the free amount after the 30% calculation is more than the mentioned EUR 20, and in these countries this amount will be reduced after the changes.

An important change relates to the amount free of ZUS contributions for persons with an income higher than the average monthly salary. This would amount to EUR 60 for each day of stay abroad. The previous rules only applied to international drivers on employment contracts. They will now also be used by those on commission contracts.