The payments received by streamers are called donations (eng – donation), do not meet the definition of a donation – according to the latest individual interpretation of the National Tax Information, which is referred to. There were more such interpretations, but there were also different positions that are still available in the ministerial Eureka database.
Donations are income? Problem with tax interpretation
“DGP” notes that many streamers take advantage of the option of settling payments as donations from third parties, i.e. from tax group III. Thanks to this, payments up to PLN 5,733 are exempt from inheritance and donation tax, and additionally, you do not have to pay PIT in such a situation. This tax treatment therefore meant that many streamers did not pay tax on payments received during live broadcasts.
In recent years, there have been various interpretations of tax regulations on this matter. Piotr Leonarski, tax advisor and attorney at LSW, in a comment for “DGP” said that it was inevitable that the tax office would be interested in this. In his opinion, however, the problem is so serious that it should not be solved through an individual interpellation. – The right solution is to adapt tax regulations to the changing digital reality, and not to patch the regulations with interpretations – said Leonarski.
The law cannot keep up with technology. The authorities still have problems with digital activities
Problems with streams are another example of how regulations do not keep up with the changing reality, especially digital reality. The Act on Upbringing in Sobriety, for example, prohibits alcohol advertising, but the ban does not apply to social media. on social media.
Source: Gazeta

Mabel is a talented author and journalist with a passion for all things technology. As an experienced writer for the 247 News Agency, she has established a reputation for her in-depth reporting and expert analysis on the latest developments in the tech industry.