Wydatki związane z uzyskaniem i zachowaniem uprawnień do wykonywania zawodu radcy prawnego jako koszty uzyskania przychodu
The costs associated with obtaining and retaining a license to practice the profession of legal adviser as tax deductible expenses

Summary/Abstract: The requirements for practicing the profession of a legal adviser are set forth in the Act of 6 July 1982 on Legal Advisers. The provisions contained therein place a number of obligations on legal advisers and individuals pursuing a license to practice law as legal advisers, including some of financial nature. The statute creates the obligation to contribute fees, predominantly (for exams, bar training and registration in the register of legal advisers), and dues and premiums (by virtue of mandatory membership in a self-governing body of legal advisers, and for compulsory civil liability insurance). This article presents an overview of the judicial decisions of administrative courts and interpretations by tax authorities concerning the possible inclusion of this specific category of costs as tax deductible expenses for legal advisers who engage in practicing law through law offices. With regard to such costs incurred by legal advisers while practicing, the courts unanimously accept the possibility of their inclusion as tax deductible expenses connected to the carrying out of economic activity. Meanwhile, the costs incurred while pursuing a license to practice as a legal adviser are viewed differently. However, despite the existence of two divergent positions on the subject, the dominant between them seems to favor tax payers in that such costs (in the event that the commencement of a law office’s operations follows the legal adviser obtaining a license) can also be considered tax deductible expenses.

• Details
• Contents