Remote work with a view – a taxable benefit?

Summer is the perfect time to change your surroundings – not only for leisure, but also for work. Many remote employees choose to fulfill their duties from scenic locations such as mountains, lakesides or seaside apartments. To meet these expectations, some employers offer “remote work packages” covering accommodation in attractive locations. But is such a benefit tax-free?

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Accommodation funded by employer – what’s the tax perspective?

This exact question was asked by an IT company that subscribed to remote work packages for its employees. The goal was to provide professional working conditions in comfortable locations, motivate the team, and support work-life balance. The company argued that this benefit was not a source of income for employees, as it directly supported their work.

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The tax office disagrees

However, the Director of the National Tax Information in Poland took a different view (interpretation from 20 June 2025, ref. 0112-KDIL2-1.4011.454.2025.2.MKA). According to the tax authority, covering the costs of stay in a vacation-like location constitutes a financial gain for the employee – especially if the location could be used for personal enjoyment or shared with others.

Thus, it was deemed a taxable benefit under the Polish PIT Act.

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What does it mean for companies?

If you decide to provide remote work packages in attractive destinations, you must:

• treat the benefit as employee income,

• calculate and withhold the PIT advance.

Remote work is here to stay – but summer benefits should be designed with tax compliance in mind.

Individual interpretation issued by the Director of the National Tax Information (Krajowa Informacja Skarbowa) on June 20, 2025, reference number 0112-KDIL2-1.4011.454.2025.2.MKA.