OPODATKOWANIE UPOSAŻEŃ SŁUŻBOWYCH, EMERYTUR I WYNAGRODZEŃ ZA PRACĘ NAJEMNĄ W POLSCE MIĘDZYWOJENNEJ I W LATACH 1944–1945
TAXATION OF SERVICE PAYS, RETIREMENT PENSIONS AND REMUNERATIONS FOR HIRED LABOUR IN INTERWAR POLAND AND IN YEARS 1944–1945

Summary/Abstract: In interwar Poland incomes from service pays, retirement pensions and remunerations for hired labour were included into incomes being the object of taxation with the state income tax. Until its amendment in 1922, the statute of 16 July 1920 on the state income tax had not provided for any separate rules of their taxation. In 1922 the statute separated “Section II” covering provisions establishing rules, a mode, and a tax rate appropriate only for incomes from service pays, retirement pensions, and remunerations for hired labour. That solution, amended over a dozen times, and regulated jointly by 70 legal acts, survived until 1 September 1945. Then the tax on remunerations was separated from the provisions of the statute on the state income tax. Any payments of any type received by an employee for his work both during the term of service relationship, contractual relationship, as well as after their termination, from that time on were subject to taxation according to the rules established by the decree of 18 August 1945 on the tax on remunerations.

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