Tax Deduction Rules for Employee Integration Meetings

1. Tax Deductible for Employees Only: The tax office allows companies to deduct expenses for integration meetings only for employees under employment contracts, excluding co-workers like B2B contractors and board members.
2. Proportional Expense Division Required: Companies must proportionally divide and exclude costs attributable to non-employees, complicating the accounting process for holiday parties and similar events.
3. Training Events Treated Differently: Events combined with training sessions are subject to different tax treatment, potentially allowing broader deductions.

Source Prawo.pl