CINXE.COM
Podatki
<!doctype html> <html lang="pl"> <head> <!-- {"layout":"list","theme":"bi","variant":"new_bi_4_0_49","version":"4.0.49"} --> <meta charset="UTF-8"> <meta name="viewport" content="width=device-width, initial-scale=1"> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><script>/* <![CDATA[ */ ringDataLayer = {"context":{"variant":{"accelerator":"YnVzaW5lc3NpbnNpZGVyLmNvbS5wbDo6UFJPRF80XzBfNDk="},"id":{"website":"0f2f0d11-45f3-4245-8b75-2cb7714d561d"},"publication_structure":{"root":"BUSINESSINSIDER_COM_PL","path":"PRAWO/PODATKI"}},"content":{"object":{"type":"list"},"part":1,"source":{"system":"ring_content_space","id":"4c811500-bd56-447c-adf5-8334f4cedb3e"}},"ads":{"originDomainForTags":true,"network":"1746213","keyvalues":{"dmp_cont":["2ne","2v9","2vf","2um","2pz","2o7","2xz","2ub","2qb","2vl","2vm","2pj","25g","2tp","2ta","2v3","2u6","2ra","2o1","2qu","2tu","2r5","2r6","2tf","2tv","2sb","2p4","2q0","2qx","2p1","2qv","2u4","2j6","2ss","2uk","2tm","2va","2oq","2ti","2qd","2u3","2qk","2oo","2op","2r2","2p5","2qw","2q1","2xo","2qs","2rn","2q7","2on","2qr","2vc","2q6","2t6","2lh","2px","2vg","2qn","2s6","2rc","2kh","2t7","2qg","2t5","2qo","2xt","2kl","2kt","2ku","2rk","2xb","2pt","2p2","2ry","2s7","3v","2re","2qi","2sx","2nu","2ll"]}}}; /* ]]> */</script><script>/* <![CDATA[ */ accConf = {"events":{"endpointPaths":["/a8f4d8cd95e164917035b64b867a45dd"]},"rum":{"tid":"EA-1746213","boot":"disable","cookieInfo":0,"pageType":"HTML"},"das":{"network":"1746213"},"gtm":{"id":["GTM-KP6VZF"],"id-amp":["GTM-5DXL6R"],"pageType":"HTML"},"tagManager":{"network":"1746213","pageType":"HTML"}}; /* ]]> */</script> <!-- Google Tag Manager --> <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-KP6VZF');</script> <!-- End Google Tag Manager --> <title>Podatki</title> <meta name="description" content="Podatki na BusinessInsider.com.pl. Sprawdź najnowsze i najciekawsze materiały przygotowane przez redakcję w dziale Podatki. Dołącz, subskrybuj. Bądź na bieżąco!"> <link rel="preconnect" href="https://ocdn.eu"> <link rel="preconnect" href="https://csr.onet.pl"> <link rel="preconnect" href="https://sgqcvfjvr.onet.pl"> <link rel="alternate" type="application/rss+xml" title="Podatki" href="https://businessinsider.com.pl/prawo/podatki.feed"> <script>/* <![CDATA[ */ var pp_gemius_identifier = '0thA22rVz_mSJpLl9kgFBoXzXmYRcKLRqKMG57QPBsH.57'; var pp_gemius_hit_identifier = '0thA22rVz_mSJpLl9kgFBoXzXmYRcKLRqKMG57QPBsH.57'; function gemius_pending(i) {window[i] = window[i] || function() {var x = window[i+'_pdata'] = window[i+'_pdata'] || []; x[x.length]=arguments;};}; gemius_pending('gemius_hit'); gemius_pending('gemius_event'); gemius_pending('pp_gemius_hit'); gemius_pending('pp_gemius_event'); (function(d,t) {try {var gt=d.createElement(t),s=d.getElementsByTagName(t)[0],l='http'+((location.protocol=='https:')?'s':''); gt.setAttribute('async','async'); gt.setAttribute('defer','defer'); gt.src=l+'://onet.hit.gemius.pl/xgemius.js'; s.parentNode.insertBefore(gt,s);} catch (e) {}})(document,'script'); /* ]]> */</script> <script> adsNoBanner = false; dlApi={ 'async': 1, 'lazy': 1, 'lazyPercentage': 100, 'sgn_cookie': 1, 'cookieInfo': 0, 'autoslot': 1, 'keywords': ["","prawo","podatki"], 'target': 'BUSINESSINSIDER/PRAWO', 'DV': 'BUSINESSINSIDER/PRAWO/PODATKI', 'no_gemius': 1, 'kropka' : {"DX":"","PU":""}, 'keyvalues': { 'ci':'node_business-insider.prawo.podatki', 'structure': 'lista', 'layout': '', 'isArticleClosed': false, }, cmd : [], }; window.ringDataLayer = window.ringDataLayer || {}; window.ringDataLayer.ads = window.ringDataLayer.ads || {}; window.ringDataLayer.ads.supported = window.ringDataLayer.ads.supported || {}; window.ringDataLayer.ads.supported.grids = [0, 1]; if(document.referrer == 'https://businessinsider.com.pl/najnowsze' && document.URL == 'https://businessinsider.com.pl/' || document.URL == 'https://businessinsider.com.pl/najnowsze' && document.referrer == 'https://businessinsider.com.pl/'){ dlApi.kropka.DP = -1 } dlApi.keywords.push('bi_test_new'); dataLayer.push({ variant: 'bi_test_new' }); dataLayer.push({ ucs_variant: 'new_bi_4_0_49' }); dataLayer.push({ acc_variant: 'PROD_4_0_49' }); dlApi.keywords.push('screening_general'); dlApi.keywords.push('new_bi'); window.fbAppId = '708610235946140'; dlApi.cmd.push(function(dlApi) { dlApi.registerTemplate({ tplCode: '1746213/Teaser-Standard', renderAd: function(Ad, dlApi, window) { if (Ad.meta.slot === 'flat-natleft' || Ad.meta.slot === 'flat-natleft2' || Ad.meta.slot === 'flat-natleft3') { let el = document.getElementById(Ad.div); el.href = Ad.meta.adclick + Ad.fields.url; el.querySelector('.item_title').innerText = Ad.fields.title; let lead = el.querySelector('.item_lead'); if(lead) { lead.innerHTML = Ad.fields.leadtext || ''; } const premiumLabel = el.querySelector('.ico-closed-container'); if(premiumLabel) { premiumLabel.remove(); } let category = el.querySelector('.item_category'); if (Ad.fields.adInfo) { category.innerText = Ad.fields.adInfo; let dateElement = el.querySelector('.item_date'); if (Ad.fields.partner_logo) { let partnerLogo = document.createElement('img'); partnerLogo.className = 'partner-label-img'; partnerLogo.src = Ad.fields.partner_logo; partnerLogo.style.marginTop = '-15px'; partnerLogo.style.maxWidth = '150px'; dateElement.innerHTML = ''; dateElement.appendChild(partnerLogo); } else { dateElement.innerHTML = ''; } } else { category.innerText = ''; } let picture = el.querySelector('picture'); let sources = picture.querySelectorAll('source'); sources.forEach((source) => { picture.removeChild(source); }); let img = picture.querySelector('img'); img.src = Ad.fields.image; img.alt = Ad.fields.title; if(el.hasAttribute('data-allow-layer')) { el.removeAttribute('data-allow-layer'); } } } }); }); const paidData = { isLoggedIn: false, isPaying: false, terms: [], resources: [], onetPremiumExpireDate: null }; function readCookie(name) { // const cookie = document.cookie.split('; ').find(function(row) { return row.startsWith(name + '='); }); if (cookie) { return decodeURIComponent(cookie.split('=')[1]); } return undefined; } try { var cookie = readCookie('user_data'); if (cookie) { var userData = JSON.parse(cookie); if (userData) { paidData.isLoggedIn = true; paidData.isPaying = userData.isPaying; paidData.terms = userData.termIds; paidData.resources = userData.resourceIds; paidData.onetPremiumExpireDate = userData.onetPremiumExpireDate; } } } catch(e) { console.error(e); } dlApi.keyvalues = dlApi.keyvalues || {}; dlApi.keyvalues.isLoggedIn = paidData.isLoggedIn; dlApi.keyvalues.isPaying = paidData.isPaying; dlApi.keyvalues.terms = paidData.terms; dlApi.keyvalues.resources = paidData.resources; </script> <script id="adsinit" data-original="https://sgqcvfjvr.onet.pl/YnVpbGQvezlza2x0NTE3fWRsQXBpL2RsLmxpYntOTWFzXzUxN30ubWluLmpz">/* <![CDATA[ */ !function(e){var t={};function n(r){if(t[r])return t[r].exports;var i=t[r]={i:r,l:!1,exports:{}};return e[r].call(i.exports,i,i.exports,n),i.l=!0,i.exports}n.m=e,n.c=t,n.d=function(e,t,r){n.o(e,t)||Object.defineProperty(e,t,{enumerable:!0,get:r})},n.r=function(e){"undefined"!=typeof Symbol&&Symbol.toStringTag&&Object.defineProperty(e,Symbol.toStringTag,{value:"Module"}),Object.defineProperty(e,"__esModule",{value:!0})},n.t=function(e,t){if(1&t&&(e=n(e)),8&t)return e;if(4&t&&"object"==typeof e&&e&&e.__esModule)return e;var r=Object.create(null);if(n.r(r),Object.defineProperty(r,"default",{enumerable:!0,value:e}),2&t&&"string"!=typeof e)for(var i in e)n.d(r,i,function(t){return e[t]}.bind(null,i));return r},n.n=function(e){var t=e&&e.__esModule?function(){return e.default}:function(){return e};return n.d(t,"a",t),t},n.o=function(e,t){return Object.prototype.hasOwnProperty.call(e,t)},n.p="",n(n.s=27)}([function(e,t){function n(t){return e.exports=n="function"==typeof Symbol&&"symbol"==typeof Symbol.iterator?function(e){return typeof e}:function(e){return e&&"function"==typeof Symbol&&e.constructor===Symbol&&e!==Symbol.prototype?"symbol":typeof e},e.exports.__esModule=!0,e.exports.default=e.exports,n(t)}e.exports=n,e.exports.__esModule=!0,e.exports.default=e.exports},function(e,t){e.exports={check:function(){try{return function(){try{return!!(window.fence&&window.fence instanceof window.Fence)}catch(e){return!1}}()||window.self!==window.top}catch(e){return!0}}}},function(e,t){e.exports=function(e,t){var n=(t=t||document).createElement("style");return n.type="text/css",n.styleSheet?n.styleSheet.cssText=e:n.innerHTML=e,t.getElementsByTagName("head")[0].appendChild(n),n}},function(e,t){var n={},r=["onet_ad_network"],i=function(e,t){return t?e:decodeURIComponent(e||"")||null};e.exports={get:function(e,t){if(t=t||!1,function(e){return-1!==r.indexOf(e)&&void 0!==n[e]}(e))return i(n[e],t);for(var o=e+"=",a=document.cookie.split(";"),c=0;c<a.length;c++){for(var s=a[c];" "===s.charAt(0);)s=s.substring(1);if(0===s.indexOf(o)){var l=s.substring(o.length,s.length);return l=i(l,t),n[e]=l,l}}return n[e]=null,null}}},function(e,t){var n="https://sgqcvfjvr.onet.pl/",r=/^(?:\w+:)?\/\//;n="https://"+(r.test(n)?n.replace(r,""):"lib.onet.pl/s.csr/"),e.exports={proto:"https://",base:n}},function(e,t,n){var r=n(6),i=n(7),o=n(2),a=n(22),c="whitelistPremium",s="Reklamy nie są takie złe... To dzięki nim masz darmowy dostęp do naszych najlepszych treści. Prosimy, odblokuj wyświetlanie reklam w naszym serwisie.".split(/\s+/);s.index=0;var l=function(e,t){if(!t.document.referrer||t.document.referrer!=t.location.href&&/^\w+:\/\//i.test(t.document.referrer)){var n=e.baseUrl.replace(/^((?:\w+:)?\/\/[^\/?&#]+).*/,"$1"),r=t.document.createElement("iframe");v(t,"message",(function(r){(r.origin||r.originalEvent.origin)==n&&"noadp"==r.data&&(g(e,"Adblock_whitelist","refresh"),t.location=t.location.href)})),r.width=0,r.height=0,r.frameborder=0,t.document.body.appendChild(r),r.src=[e.baseUrl,"MDI2NjA0MS9idWlsZC9kbEFwaS9kbC53aGwubWlu",".","html","?","v=",parseInt(Date.now()/1e7)].join("")}else h()},u=function(e){o("."+c+",."+c+" *{text-decoration:none !important}");var t=function(){for(var n=(r=document.querySelectorAll("."+c+":not([data-"+c+"])")).length-1;n>=0;--n)f(e,r[n]).setAttribute("data-"+c,1);n=0;for(var r=document.querySelectorAll(".whitelistContent");n<r.length;++n)d(e,r[n]);setTimeout(t,5e3)};t()},d=function(e,t){t.parentNode&&t.parentNode.removeChild(t)},f=function(e,t){if(t.hasAttribute("data-"+c))return t;var n=t.nodeName.toLowerCase(),r=t.getAttribute("data-run-module");if(["img","canvas","svg","math","iframe","video","object","embed","audio"].indexOf(n)>=0||"embeddedapp/main.onettvplayer"==r||"local/main.player"==r||"pulsembed/pulsembed.init"==r&&t.innerHTML.indexOf("//onet.tv/")>=0||"embeddedapp/main.app"==r&&(""+t.getAttribute("data-params")).indexOf("//onet.tv/")>=0||/^mvp:/.test(t.id)){for(var o=e.document.createElement("div"),a=i(t),l=0;l<a.length;++l){var u=a[l];o.style[u]=a[u]}if(o.style.display="inline-block",["img","canvas","svg","math"].indexOf(n)>=0)o.style.background="#e2e3e7 url(//mastt.ocdn.eu/MDA_/74f6b5ce7ae8d0bdfce96970fc71bd47.jpg) no-repeat center",o.style.backgroundSize="contain";else{o.style.background="#e2e3e7 url(//mastt.ocdn.eu/MDA_/42f492f4c603c2817813a90dc951904c.jpg) no-repeat center";var d=t.getAttribute("data-height-hint");d&&(o.style.paddingBottom=d)}return t.parentNode.replaceChild(o,t),o}if((o=t.cloneNode(!0)).href){o.removeAttribute("href"),o.onclick=function(){};l=0;for(var p=["addEventListener","attachEvent"];l<p.length;++l){var h=p[l];o[h]&&(o[h]=function(){})}}if(o.attributes){l=0;for(var m=o.attributes;l<m.length;++l)/^data-/i.test(m[l].name)&&o.removeAttribute(m[l].name)}t.parentNode.replaceChild(o,t);for(var v=(t=o).firstChild;v;){switch(v.nodeType){case 1:v=f(e,v);break;case 3:if(/^\s*$/.test(v.nodeValue))break;var g="",b=0,y=i(v.parentNode).color||"#000";do{var w=s[s.index];g+='<span style="display:inline;background:'+y+";color:"+y+'">'+w+"</span> ",b+=w.length+1,s.index=++s.index%s.length}while(b<v.nodeValue.length);(o=e.document.createElement("span")).style.display="inline",o.style.opacity=.3,o.innerHTML=g,v.parentNode.replaceChild(o,v),v=o}v=v.nextSibling}return t},p=function(){return document.querySelectorAll('[href^="abp:"]:not(.whitelistLink)')},h=function(){for(var e=0,t=p();e<t.length;++e){var n=t[e];n.href="http://pomoc.onet.pl/46,4214,faq_serwis.html",n.target="_blank"}},m=function(e,t){e.time.TWHL=t||"default",g(e,"Adblock_info","show")},v=function(e,t,n){e.addEventListener?e.addEventListener(t,n,!1):e.attachEvent&&e.attachEvent("on"+t,n)},g=function(e,t,n){b(e,(function(e){e.isAdblockDetected((function(){var r={event:"ga.send",ga:{hitType:"event",eventCategory:t,eventAction:n,eventLabel:e.time.TWHL,eventValue:void 0,nonInteraction:!0,dimension1:"1",dimension2:"1",dimension99:"0",segRand:e.seg_rand,segAb:a(e),adp:"1",whitelist:"1",whl:"0"}};(window.dataLayer=window.dataLayer||[]).push(r)})),e.on("gaReady",(function(e,r){r.set("dimension1","1"),r.set("dimension2","1"),r.set("dimension99","0"),r.send("event",t,n,this.time.TWHL,{nonInteraction:!0})}))}))},b=function(e,t){(e.cmd=(window.onetAds||window.dlApi).cmd||[]).push(t)};e.exports={onWhitelist:function(e,t,n,r){b(e,(function(e){e.fire("whitelist")})),m(e,n),u(t),e.adsNoBanner=!0,r||l(e,t)},transformContent:u,transformWhitelistLinks:function(e){var t=e.navigator.userAgent.toLowerCase();if(t.indexOf("msie")>=0||t.indexOf("trident")>=0)h();else for(var n,r=p(),i=document.querySelectorAll(".whitelistLink"),o=0,a=Math.min(r.length,i.length);o<a;++o){var c=r[o],s=i[o];for(s.removeAttribute("class"),n=0;n<c.attributes.length;++n){var l=c.attributes[n];s.setAttribute(l.name,l.value)}for(n=0;n<c.childNodes.length;++n)s.appendChild(c.childNodes[n]);c.parentNode.replaceChild(s,c)}},getWhitelistLink:function(e){var t=r(),n="abp:subscribe?location=http%3A%2F%2Flib.onet.pl%2Fs.csr%2Fwhitelist%2F"+encodeURIComponent(t)+".txt";return e&&(n+="%3Ftitle%3D"+encodeURIComponent(e)),n+="&title="+encodeURIComponent(e||t)},isDetectionDisabled:function(e){return e.inframe||1!=e.checkAdBlock},callAsync:b,appendWhitelistChecker:l,reportAdblock:m}},function(e,t){var n={pl:["com","net","org","aid","agro","atm","auto","biz","edu","gmina","gsm","info","mail","miasta","media","mil","nieruchomosci","nom","pc","powiat","priv","realestate","rel","shop","sklep","sos","szkola","targi","tm","tourism","travel","turystyka"],hu:["co","info","org","priv","sport","tm","2000","agrar","bolt","city","film","forum","games","hotel","ingatlan","jogasz","konyvelo","lakas","media","news","reklam","shop","suli","tozsde","utazas","video"],rs:["ac","co","edu","in","org"],gh:["com","edu","org"],ug:["co","or","ac","sc","go","ne","com","org"],ng:["com","edu","i","mobi","name","net","org","sch"]};e.exports=function(e){var t=(e=arguments.length?e.toLowerCase():window.location.hostname).split(".");if(t.length<3)return e;if(4==t.length){for(var r=0,i=!0;r<t.length;++r){var o=parseInt(t[r],10);if(isNaN(o)||""+o!=t[r]||o<0||o>255){i=!1;break}}if(i)return e}var a=t[t.length-1];return a in n&&n[a].indexOf(t[t.length-2])>=0?t.slice(-3).join("."):t.slice(-2).join(".")}},function(e,t){if(window.getComputedStyle)var n=function(e){return window.getComputedStyle(e)};else if(window.document.documentElement.currentStyle)n=function(e){return e.currentStyle};else n=function(){return{length:0}};e.exports=n},function(e,t){e.exports={get:function(){return window.onetAds||window.dlApi}}},function(e,t,n){var r=n(10),i=n(11),o=n(1),a=function(){"use strict";function e(){r(this,e),this.entryTypes=["first-input","largest-contentful-paint","paint","layout-shift","event"],this.stats=[],this.preservedStats=[],this._observer=null,this.collectPerf=!0,this.config_seg_rand=parseInt("44"),this.processStats=this.processStats.bind(this)}return i(e,[{key:"init",value:function(){if(!o.check())try{this._observer=new window.PerformanceObserver(this.processStats),this._observer.observe({entryTypes:this.entryTypes})}catch(e){return}}},{key:"processStats",value:function(e){var t=this;e.getEntries().forEach((function(e){"paint"===e.entryType&&"first-contentful-paint"!==e.name||(t.stats.push(e),t.collectPerf&&t.preservedStats.push(e))}))}},{key:"hasObserver",value:function(){return null!==this._observer}},{key:"getStats",value:function(){var e=this.stats.slice();return this.stats=[],e}},{key:"getPreservedStats",value:function(){return this.preservedStats}},{key:"calculateCLS",value:function(e){var t=this.filterStats(e,"layout-shift").filter((function(e){return!e.hadRecentInput}));return 0===t.length?0:t.map((function(e){return e.value})).reduce((function(e,t){return e+t}))}},{key:"calculateFID",value:function(e){var t=this.filterStats(e,"first-input");return 0===t.length?null:t.map((function(e){return e.processingStart-e.startTime})).reduce(this.getMax)}},{key:"calculateFCP",value:function(e){var t=this.filterStats(e,"paint");return 0===t.length?null:t.map((function(e){return e.startTime})).reduce(this.getMax)}},{key:"calculateLCP",value:function(e){var t=this.filterStats(e,"largest-contentful-paint");return 0===t.length?null:t.map((function(e){return e.renderTime||e.loadTime})).reduce(this.getMax)}},{key:"calculateINP",value:function(e){var t=this.filterStats(e,"first-input");return 0===t.length?null:t.concat(this.getEventsStats(e)).filter((function(e){return e.interactionId>0})).map((function(e){return e.duration})).reduce(this.getMax)}},{key:"getEventsStats",value:function(e){var t=this.filterStats(e,"event");return 0===t.length?[]:(t.length<=10||(t.sort((function(e,t){return t.duration-e.duration})),t.splice(10)),t)}},{key:"getMax",value:function(e,t){return e>t?e:t}},{key:"filterStats",value:function(e,t){return e.filter((function(e){return e.entryType===t}))}},{key:"destroy",value:function(){var e=this.getStats();return this.hasObserver()&&(this._observer.disconnect(),this._observer=null),e}},{key:"destroyPreserved",value:function(){var e=this.getPreservedStats();return this.collectPerf=!1,this.preservedStats=[],e}}]),e}();e.exports=new a},function(e,t){e.exports=function(e,t){if(!(e instanceof t))throw new TypeError("Cannot call a class as a function")},e.exports.__esModule=!0,e.exports.default=e.exports},function(e,t,n){var r=n(12);function i(e,t){for(var n=0;n<t.length;n++){var i=t[n];i.enumerable=i.enumerable||!1,i.configurable=!0,"value"in i&&(i.writable=!0),Object.defineProperty(e,r(i.key),i)}}e.exports=function(e,t,n){return t&&i(e.prototype,t),n&&i(e,n),Object.defineProperty(e,"prototype",{writable:!1}),e},e.exports.__esModule=!0,e.exports.default=e.exports},function(e,t,n){var r=n(0).default,i=n(13);e.exports=function(e){var t=i(e,"string");return"symbol"==r(t)?t:t+""},e.exports.__esModule=!0,e.exports.default=e.exports},function(e,t,n){var r=n(0).default;e.exports=function(e,t){if("object"!=r(e)||!e)return e;var n=e[Symbol.toPrimitive];if(void 0!==n){var i=n.call(e,t||"default");if("object"!=r(i))return i;throw new TypeError("@@toPrimitive must return a primitive value.")}return("string"===t?String:Number)(e)},e.exports.__esModule=!0,e.exports.default=e.exports},function(e,t,n){(function(e,t){n(17);var r=n(18).prepareDisabledModules;!function(n){var i,o=+new Date,a=function(e,t){return Object.hasOwnProperty.call(t,e)},c=function(t){try{var n=(document.cookie||"").split(/;\s*/).reduce((function(e,t,n,r,i){return(n=t.split("=")).length>1?(r=n[0],i=n.slice(1).join("=")):(r="",i=n[0]),e[decodeURIComponent(r)]=decodeURIComponent(i),e}),{}),r=e.onetAds||e.dlApi||{},i="".concat(n.onet_ad_network||r.tid||1746213).replace(/^EA-/,"");navigator.sendBeacon("https://health.ems.onet.pl/".concat(i,"/metric/collector"),JSON.stringify({context:{ip:r.pgid,iv:r.iv,dv:r.dv,du:void 0!==r.du?unescape(r.du):window.location.href,dr:void 0!==r.dr?unescape(r.dr):void 0,site:r.site,area:r.area,iver:r.version,seg_ab:r.seg_ab},resources:[{metric:t}]}))}catch(e){}},s=function(){if(!i&&!a("processAsync",e.onetAds||e.dlApi||{})){i=!0;var t=Math.floor((+new Date-o)/1e4);c("fatal_error.".concat(0===t?"":t,"0_").concat(t+1,"0"))}};if(t.env.MINIT&&n.bfCache||window.addEventListener("unload",s),window.addEventListener("pagehide",s),!a("dlApiDefine",e)){var l={},u={},d={},f={},p={},h={artemis:1,aureus:1,clickmap:1,cmp:1,pixel:1},m={},v="[dlApi] ".concat("dlApiDefine"," "),g=!1;n.bootVersion="20250220_1403";try{n.disableModule=r({dlApi:n,modulesConfig:"{\"4178463\":{\"clickmap\":true,\"sites_config\":{\"RASP_FAKT\":{\"aureus\":false,\"clickmap\":false}}},\"test_tid\":{\"clickmap\":false,\"sites_config\":{\"fakt\":{\"aureus\":false}}}}"}),Object.keys(n.disableModule||{}).forEach((function(e){l[e]=n.disableModule[e]}))}catch(e){}e.dlApiRequire=function(e){return a(e,u)?a(e,d)&&(g=!0):(g=!0,console.error(v+e,new Error("Cannot find module"))),u[e]},e.dlApiRequire.isError=function(e){return void 0===e?g:!a(e,u)||a(e,d)},e.dlApiRequire.error=e.dlApiRequire.isError;var b=function(e){var t=e.split("/");return t.length>1&&h[t[0]]&&a(t[0],u)&&a(t[0],d)},y=function(t,n){var r=[t];do{var i=r.shift();if(void 0!==i&&!a(i,u)){var o=m[i],c={exports:{init:function(){}}};if(void 0!==n)d[i]=!0,n=void 0;else{g=!1;try{o&&o.c&&o.c({module:c,exports:c.exports,_require:e.dlApiRequire,error:e.dlApiRequire.isError})}catch(e){console.error(v+i,e)}}o&&o.t||(u[i]=c.exports),delete m[i]}Object.keys(m).forEach((function(e){for(var t=m[e],n=0;n<t.d.length;++n)if(!a(t.d[n],u)&&!b(t.d[n]))return;r.indexOf(e)<0&&r.push(e)}))}while(r.length)},w=function(){var e=document.currentScript;return e&&!e.async&&!e.hasAttribute("async")&&!e.defer&&!e.hasAttribute("defer")&&"loading"===document.readyState};e.dlApiDefine=function(t,r,i){var o=!1;if(t!==""+t&&(t="_".concat(Math.random(),"_").concat(+new Date),o=!0),!a(t,u)){var s=[];Array.isArray(r)?r.forEach((function(e){e===e+""?s.push(e):console.error(v+t,new Error("Skipped non-string module dependency definition"))})):void 0!==r&&console.error(v+t,new Error("Module dependency definition should be an array of strings")),m[t]={d:s,c:i,t:o},s.forEach((function(t){if(!a(t,u))if(l[t])y(t,!0);else if(a(t,p)){if(!f[t]){f[t]=1;var r=document.createElement("script");if(r.src=p[t],(!n.injected||n.injectedSync)&&e.dlApiDefine.documentWriteWasSuccessful&&w())return void document.write(r.outerHTML);r.async=!0,r.onerror=function(e){c("define_src.load_error.".concat(t)),y(t,e)},document.head.appendChild(r)}}else(h[t]||b(t))&&(y(t,!0),c("define_src.unknown.".concat(t)))})),y()}},e.dlApiDefine.mergeSources=function(e){Object.keys(e).forEach((function(t){p[t]!==e[t]&&(p[t]=e[t])}))},e.dlApiExec=e.dlApiDefine.bind(null,null),w()&&document.write(["<script>dlApiDefine.documentWriteWasSuccessful=1<","/script>"].join(""))}try{var k={},x={};try{k=JSON.parse("{\"artemis\":\"https://sgqcvfjvr.onet.pl/simetra/artemis/0.9.0/artemis.min.js?f45d3e5b1217cc29b0e75041f74ebfe5\",\"aureus\":\"https://sgqcvfjvr.onet.pl/build/dlApi/dl.aureus.min.js?4&077ac16f633bc13fc61ba37e0e5dadf0\",\"clickmap\":\"https://sgqcvfjvr.onet.pl/simetra/clickmap/5.1.4/clickmap.min.js?2bd69d066b748e87945d82d6d6c4d7a9\",\"cmp\":\"https://sgqcvfjvr.onet.pl/build/dlApi/dl.cmp.min.js?4&5c382decb949c53e904d1580369a3a78\",\"pixel\":\"https://lib.onet.pl/static/pixel/1.10.0/pixel-module.js?56079cbff9863db2dcd1ba16402b3bdd\"}")}catch(e){}try{x=JSON.parse("{\"artemis\":\"https://sgqcvfjvr.onet.pl/simetra/artemis/0.9.0/artemis.min.js\",\"aureus\":\"https://sgqcvfjvr.onet.pl/build/dlApi/dl.aureus.min.js?4\",\"clickmap\":\"https://sgqcvfjvr.onet.pl/simetra/clickmap/5.1.4/clickmap.min.js\",\"cmp\":\"https://sgqcvfjvr.onet.pl/build/dlApi/dl.cmp.min.js?4\",\"pixel\":\"https://lib.onet.pl/static/pixel/1.10.0/pixel-module.js\"}")}catch(e){}e.dlApiDefine.mergeSources(k),Object.keys(x).forEach((function(e){a(e,k)?delete x[e]:(x[e]="".concat(x[e]).concat(x[e].indexOf("?")<0?"?":"&").concat(n.bootVersion),c("define_src.fallback.".concat(e)))})),e.dlApiDefine.mergeSources(x)}catch(e){}}(e.onetAds||e.dlApi||{})}).call(this,n(15),n(16))},function(e,t){var n;n=function(){return this}();try{n=n||new Function("return this")()}catch(e){"object"==typeof window&&(n=window)}e.exports=n},function(e,t){var n,r,i=e.exports={};function o(){throw new Error("setTimeout has not been defined")}function a(){throw new Error("clearTimeout has not been defined")}function c(e){if(n===setTimeout)return setTimeout(e,0);if((n===o||!n)&&setTimeout)return n=setTimeout,setTimeout(e,0);try{return n(e,0)}catch(t){try{return n.call(null,e,0)}catch(t){return n.call(this,e,0)}}}!function(){try{n="function"==typeof setTimeout?setTimeout:o}catch(e){n=o}try{r="function"==typeof clearTimeout?clearTimeout:a}catch(e){r=a}}();var s,l=[],u=!1,d=-1;function f(){u&&s&&(u=!1,s.length?l=s.concat(l):d=-1,l.length&&p())}function p(){if(!u){var e=c(f);u=!0;for(var t=l.length;t;){for(s=l,l=[];++d<t;)s&&s[d].run();d=-1,t=l.length}s=null,u=!1,function(e){if(r===clearTimeout)return clearTimeout(e);if((r===a||!r)&&clearTimeout)return r=clearTimeout,clearTimeout(e);try{r(e)}catch(t){try{return r.call(null,e)}catch(t){return r.call(this,e)}}}(e)}}function h(e,t){this.fun=e,this.array=t}function m(){}i.nextTick=function(e){var t=new Array(arguments.length-1);if(arguments.length>1)for(var n=1;n<arguments.length;n++)t[n-1]=arguments[n];l.push(new h(e,t)),1!==l.length||u||c(p)},h.prototype.run=function(){this.fun.apply(null,this.array)},i.title="browser",i.browser=!0,i.env={},i.argv=[],i.version="",i.versions={},i.on=m,i.addListener=m,i.once=m,i.off=m,i.removeListener=m,i.removeAllListeners=m,i.emit=m,i.prependListener=m,i.prependOnceListener=m,i.listeners=function(e){return[]},i.binding=function(e){throw new Error("process.binding is not supported")},i.cwd=function(){return"/"},i.chdir=function(e){throw new Error("process.chdir is not supported")},i.umask=function(){return 0}},function(e,t){!function(e){var t=e.getElementsByTagName("script");"currentScript"in e||Object.defineProperty(e,"currentScript",{get:function(){try{throw new Error}catch(r){var e,n=(/.*at [^\(]*\((.*):.+:.+\)$/gi.exec(r.stack)||[!1])[1];for(e in t)if(t[e].src==n||"interactive"==t[e].readyState)return t[e];return null}}})}(document)},function(e,t,n){var r=n(19),i=function(e){var t={};return Object.keys(e).forEach((function(n){var r=e[n];!1!==r&&"false"!==r?!0!==r&&"true"!==r||(t[n]=!1):t[n]=!0})),t};e.exports={prepareDisabledModules:function(e){var t=e.dlApi,n=e.modulesConfig;try{n=JSON.parse(n)}catch(e){n={}}var o=n[function(e){var t=e&&e.tid;return t?(t+"").replace("EA-",""):void 0}(t)]||{},a=i(o),c=function(e,t){var n=function(e){var t=e.target||e.dv||e.DV||"";return e.site||t.split("/",1)[0]}(t),r=(e.sites_config||{})[n];return r?i(r):{}}(o,t),s=r({},a,c,t.disableModule||{});return"0"!==t.clickmap&&0!==t.clickmap||(s.clickmap=!0),s}}},function(e,t){function n(){return e.exports=n=Object.assign?Object.assign.bind():function(e){for(var t=1;t<arguments.length;t++){var n=arguments[t];for(var r in n)({}).hasOwnProperty.call(n,r)&&(e[r]=n[r])}return e},e.exports.__esModule=!0,e.exports.default=e.exports,n.apply(null,arguments)}e.exports=n,e.exports.__esModule=!0,e.exports.default=e.exports},function(e,t,n){var r=n(2),i=n(3),o=n(4),a=n(21),c=n(5),s=n(7),l=n(23),u=n(6),d=n(24),f=n(26),p=n(8),h=function(e,t,n){if(!t.targeting){var r,i=e.location.search+e.location.hash,o=/[?&#](?:test_(site|area|kwrd))=([^?&#]+)/g;for(t.targeting={};r=o.exec(i);)t.targeting[r[1]]=r[2]}var a=p.get(),c=(a.target||"").split("/"),s=(a.keywords||[]).join("+");t.targeting.site&&(c[0]=t.targeting.site),t.targeting.area&&(c[1]=t.targeting.area),a.whitelist&&(s+=(s?"+":"")+"whitelist"),t.targeting.kwrd&&(s+=(s?"+":"")+t.targeting.kwrd);try{return new RegExp(n,"i").test(c.join("/")+"/kwrd="+s)}catch(e){return!1}},m=function(e,t,n){if(!t.whitelisted&&(t.whitelisted=!0,!(l(e).width<550||k(e,t)))){var i=p.get(),o=T(e,t);c.onWhitelist(i,e,function(e){var t=p.get();e=e||{};var n=document.createElement("link");n.href="//ocdn.eu/files/mastt/ZmE7MDA_/462db16f872216014458184a85bd38e3.css",n.type="text/css",n.rel="stylesheet",n.onload=function(){setTimeout((function(){var e=s(document.querySelector(".contentInfo .ok")).width;void 0!==e&&(e=parseFloat(e)/2+6,r(".contentInfo .ok.itt{margin-left:-"+e+"px;visibility:visible}.contentInfo .ok.itt a{visibility: visible !important}.contentInfo .ok.itt:hover{margin-left:-"+(e+10)+"px}"))}),700)},document.getElementsByTagName("head")[0].appendChild(n);var i='<div class="headerBar"'+(e.bgColor?' style="background-color:'+e.bgColor+'"':"")+'></div><div class="statementBox"><div class="item"><p class="headline">'+(e.title||"Reklamy<br /> nie są takie złe...")+'</p><p class="text">'+(e.text||"To dzięki nim masz <strong>darmowy</strong> dostęp<br /> do naszych <strong>najlepszych treści</strong>.<br /> Prosimy, <strong>odblokuj wyświetlanie reklam</strong><br /> w naszym serwisie.")+'</p><div class="ok itt"><a class="ok-click" href="'+c.getWhitelistLink()+'">'+(e.clickText||"<strong>OK!</strong>")+'</a></div><div class="info">Kliknij <a href="'+c.getWhitelistLink()+'" class="button">'+(e.clickText||"<strong>OK!</strong>")+'</a> a później odśwież stronę.</div><p class="instructions">Nie działa? Skorzystaj z <a target="_blank" href="'+(e.clickInstruction||"http://pomoc.onet.pl/46,4214,faq_serwis.html")+'">instrukcji</a>.</p></div></div>',o=document.createElement("div");o.className="contentInfo",o.innerHTML=i;var a=document.body;t.whitelistId&&(r(".contentInfo{position:static}.contentInfo .statementBox{background:transparent}.contentInfo .item{margin-top:0}"),(a=document.getElementById(t.whitelistId)).innerHTML=""),a.appendChild(o)}(o.fields),n);e.navigator.userAgent.toLowerCase();c.transformWhitelistLinks(e),c.callAsync(i,(function(e){e.fire("flat-whitelist"," ","",[],{},{})}))}},v=function(e,t,n){if(!t.onDetectedFired&&(t.onDetectedFired=!0,!S())){d.sendBlockedToFrames();var r=T(e,t);if(r){var i=p.get();if(!r.src)return c.callAsync(i,(function(r){r.on("fetchAdsError",(function(r,i,o){o<1e3&&m(e,t,n)})),r.on("fetchTplError",(function(r,i,o,a){a&&"flat-whitelist"==a.slot&&m(e,t,n)})),r.on("fetchOnReady",(function(){this.slot2slot["flat-whitelist"]||m(e,t,n)}))})),void(i.isError&&i.isError((function(r){r&&m(e,t,n)})));var o=function(){var i=p.get();c.callAsync(i,(function(e){e.unblockSlots=r.slots||["top","left"],e.on("beforeAdsFetch",(function(){for(var e=[],t=0;t<this.toFetch.length;++t){var n=this.toFetch[t];this.unblockSlots.indexOf(n.slot)<0&&e.push(n)}this.toFetch=e}))})),document.getElementsByTagName("head")[0].appendChild(_(document.createElement("script"),i.baseUrl+r.src,(function(r){r&&m(e,t,n)})))};i.isError?i.isError((function(r){r?m(e,t,n):o()})):o()}}},g=function(e,t){if(!e||!e.length)return!1;if(-1!=t.indexOf(e))return!0;for(var n in t)if(t.hasOwnProperty(n)){var r="."+t[n],i=e.lastIndexOf(r);if(i>=0&&i==e.length-r.length)return!0}return!1},b=function(){var e=i.get("onet_ad_whl");return e&&(e=parseInt(e,10),!isNaN(e))?e:0},y=function(e){var t=e.document.referrer;return!(!t||!t.length)&&f(t).hostname},w=function(e){var t=e.location.search;return/[?&]utm_source=(fb|onetsg_fb_viasg)([&#]|$)/.test(t)},k=function(e,t){var n=t.noWhitelistConfig;return!(!n||!n.referrers)&&(function(e,t){var n=y(e);return g(n,t)||w(e)}(e,n.referrers)&&function(e,t){if(w(e)&&g(y(e),["facebook.com"]))return!0;var n=b(),r="onet_ad_whl="+(n+1)+"; path=/",i=u(),o=t[i]||t.default||3,a=new Date;return a.setTime(a.getTime()+2592e6),r+="; expires="+a.toUTCString(),i&&(r+="; domain=."+i),!(n>=o)&&(e.document.cookie=r,!0)}(e,n.capping))},x=function(e,t){C(),a.detect(e,(function(n){if(n)v(e,t);else if(t.postdetected)v(e,t,!0);else if(A(e)){t.notDetected=!0;var r=document.createElement("script");r.src="//onet.hit.gemius.pl/xgemius.js",document.getElementsByTagName("head")[0].appendChild(r)}c.callAsync(p.get(),(function(e){e.fire("detectAdblock",n)}))}))},A=function(e){try{if("WebSocket"!==e.WebSocket.name||e.Object.getOwnPropertyDescriptor(e.Element.prototype,"shadowRoot").get.toString().indexOf("[native code]")<0||0===e.RTCPeerConnection.name.indexOf("bound")||0===e.webkitRTCPeerConnection.name.indexOf("bound"))return!0}catch(e){}return!1},E=function(e,t,n){return function(r){if(r){if(void 0===t.blockedResources)t.blockedResources=[n];else{if(!(t.blockedResources.indexOf(n)<0))return;t.blockedResources.push(n)}2==t.blockedResources.length&&(t.postdetected=!0,t.notDetected&&v(e,t,!0),c.callAsync(p.get(),(function(e){e.fire("adblockPostdetected")})))}}},_=function(e,t,n){arguments.length<3&&(n=arguments[arguments.length-1]);var r=!1,i=function(e){r||(r=!0,n(e))},o=function(){i(!1)},a=function(){i(!0)};return e.addEventListener?(e.addEventListener("load",o,!1),e.addEventListener("error",a,!1)):e.attachEvent&&(e.attachEvent("onload",o),e.attachEvent("onerror",a)),setTimeout(o,500),arguments.length>2&&(e.src=t),e},S=function(){var e=p.get();return e.adsNoBanner||!e.whitelistInjected},T=function(e,t){if(!t.hasOwnProperty("currentConfig")){t.currentConfig=null;var n=t.whitelistConfig;if(n)for(var r=0;r<n.length;++r){var i=n[r];if(h(e,t,i.target)){t.currentConfig=i;break}}}return t.currentConfig},C=function(){for(var e=0,t=c.getWhitelistLink();e<2;++e){var n=document.createElement("a");n.className="whitelistLink",n.name="whitelistLink_"+e,n.ariaLabel="Adblock whitelist link (".concat(e,")"),n.href=t,document.body.appendChild(n)}};e.exports=function(e,t,n){var r={whitelistConfig:t,noWhitelistConfig:n};d.init();var i=p.get();i.baseUrl=o.base,void 0===i.checkAdBlock&&(i.checkAdBlock=1),i.time||(i.time={}),document.addEventListener?document.addEventListener("DOMContentLoaded",(function(){document.removeEventListener("DOMContentLoaded",arguments.callee,!1),x(e,r)}),!1):document.attachEvent&&document.attachEvent("onreadystatechange",(function(){"complete"===document.readyState&&(document.detachEvent("onreadystatechange",arguments.callee),x(e,r))})),function(e,t){var n=p.get();if(!c.isDetectionDisabled(n)&&A(e)){var r=document.createElement,i=function(n,r){/(^|\.)hit\.gemius\.pl$/i.test(f(r).hostname)&&_(n,E(e,t,"gemius"))};document.createElement=function(e){var t=r.apply(this,arguments);if("script"==(""+e).toLowerCase()){var n=t.setAttribute;try{Object.defineProperty(t,"src",{configurable:!0,enumerable:!0,get:function(){var e=document.createElement("a");return e.href=t.getAttribute("src"),e.href},set:function(e){i(t,e),n.call(t,"src",e)}})}catch(e){return t}t.setAttribute=function(e,r){return"src"==(""+e).toLowerCase()&&i(t,r),n.apply(t,arguments)}}return t},c.callAsync(n,(function(n){n.on("fetchAdsError",(function(n,r,i){i<1e3&&E(e,t,"csr")(!0)}))})),n.isError&&n.isError((function(n,r){n&&r<500&&E(e,t,"init")(!0)}))}}(e,r)}},function(e,t){var n=function(){var e;return document.getElementById("admain")||((e=document.createElement("div")).id="admain",e.setAttribute("style","width:100px !important;height:100px !important;position:absolute !important;left:-10000px !important;top:-1000px !important;display:block;visibility:visible"),e.setAttribute("class","prebid pub_300x250 adsbygoogle pub_300x250m pub_728x90 text-ad textAd text_ad text_ads text-ads text-ad-links onet-ad adsense autopromoapp infoCloud addthis_toolbox miniSlot lazyContent header-adblock onnetwork-video ads sliderads ppa-slot ad linkSponsorowany adform-slot widget-ads-content cg-template reklama ad-"),document.body.appendChild(e)),e};e.exports={createAdblockElement:n,detect:function(e,t){var r=!1,i=5,o=function(){var a=n();setTimeout((function(){var n=!1;if(a){if(null!==e.document.body.getAttribute("abp")||null===a.offsetParent||0==a.offsetHeight||0==a.offsetLeft||0==a.offsetTop||0==a.offsetWidth||0==a.clientHeight||0==a.clientWidth)n=!0;else if(void 0!==e.getComputedStyle){var c=e.getComputedStyle(a,null);"none"!=c.getPropertyValue("display")&&"hidden"!=c.getPropertyValue("visibility")||(n=!0)}a.parentNode&&a.parentNode.removeChild(a)}--i,n&&i?setTimeout(o,45):r||(r=!0,t(n))}),5)};setTimeout(o,50)}}},function(e,t,n){var r=n(3);e.exports=function(e){var t=parseInt(r.get("adp_test_seg_ab"),10);return isNaN(t)?e.seg_ab:(e.seg_ab=t,t)}},function(e,t){e.exports=function(e){var t=e||window,n=t.document,r=0,i=0;return"number"==typeof t.innerWidth?(r=t.innerWidth,i=t.innerHeight):n.body&&(n.body.clientWidth||n.body.clientHeight)?(r=n.body.clientWidth,i=n.body.clientHeight):n.documentElement&&(n.documentElement.clientWidth||n.documentElement.clientHeight)&&(r=n.documentElement.clientWidth,i=n.documentElement.clientHeight),{width:r||t.screen.width,height:i||t.screen.height}}},function(e,t,n){var r=n(25),i=n(1),o=n(4),a=n(8),c=n(5),s=!1,l=r(),u="https:"===window.location.protocol?"https:":"http:",d=[u+"//onet.tv",u+"//"+window.location.host,u+"//pulsembed.eu"],f=!1,p=function(){var e=v();l.setTargetWindows(e)},h=function(e){d=e,l.setAllowedOrigins(d)},m=function(e,t){return!(!e||!e.src)&&e.src.indexOf(t)>-1},v=function(){var e,t=[],n=null,r=[],i=document.getElementsByTagName("iframe");if(i)for(var o in i)n=i[o],e="mvp-embed",((" "+n.className+" ").indexOf(" "+e+" ")>-1||m(n,"pulsembed.eu")||m(n,"onet.tv"))&&n&&n.contentWindow&&t.push(n.contentWindow);return t.length<=0&&(r=document.querySelectorAll(".mvp"))&&r.length&&t.push(window),t};e.exports={init:function(){h(d),l.setTargetOrigin("*"),l.bind("adblock",(function(e){if(!i.check()){var t=a.get();if(p(),"detect"==e&&s)l.post("adblockApi",JSON.stringify({detected:s}));else if(0===e.indexOf("adblockInfo"))if(0==f){f=!0;var n=document.createElement("script");window.document.getElementsByTagName("head")[0].appendChild(n),n.src=[o.base,"build","/","whl","/","video",".","js"].join("")}else try{t.displayWhitelistVideoBoard()}catch(e){}else if(0===e.indexOf("adblockVideoStart")){var r=e.substr(18,e.length);r&&(c.reportAdblock(t,r),13!=t.time.TADP&&c.appendWhitelistChecker(t,window))}}}))},setAllowedOrigins:h,sendBlockedToFrames:function(){i.check()||(s=!0,p(),l.post("adblockApi",JSON.stringify({detected:!0})))}}},function(e,t){e.exports=function(){var e=[],t="",n=[],r=[],i=function(t){var n=!1,i="",o="";for(var a in e){if("*"==e[a]){n=!0;break}if(t&&t.origin&&t.origin==e[a]){n=!0;break}}return!!n&&(!!t.data&&(void 0!==(i=t.data.toString().split("."))[0]&&(o=i[0]),i=i.splice(1).join("."),void("function"==typeof r[o]&&r[o](i))))};return window.addEventListener?window.addEventListener&&window.addEventListener("message",i):window.attachEvent&&window.attachEvent("onmessage",i),{setAllowedOrigins:function(t){e=t},setTargetOrigin:function(e){t=e},setTargetWindows:function(e){n=e},post:function(e,r){for(var i=0;i<n.length;++i)n[i]&&n[i].postMessage&&n[i].postMessage(e+"."+r,t)},bind:function(e,t){r[e]=t},unbind:function(e){r[e]=!1}}}},function(e,t){e.exports=function(e){var t=document.createElement("a");return t.href=e,t}},function(e,t,n){"use strict";n.r(t);var r=n(9),i=n.n(r),o=function(e){if(void 0!==e)if(void 0===e.AL){e.disableModule=e.disableModule||{};try{var t=JSON.parse("[]");(null==t?void 0:t.some((function(e){return window.top.location.hostname.endsWith(e)})))&&(e.disableModule.pixel=!0)}catch(e){}n(14),e.AL=1,e.coreVitals=i.a,e.coreVitals.init(),e.adbCsrSubdomain="k266d5zsl",e.cmd=e.cmd||[],e.fncs=["addSlot","show","on","$remove","addKeyword","addCss","addCallback"];for(var r=function(t){e[e.fncs[t]]=function(){var n=arguments;e.cmd.push((function(e){e[e.fncs[t]].apply(e,n)}))}},o=0;o<e.fncs.length;o++)r(o);var a,c=document.getElementById("adsinit");c&&(a=c.getAttribute("data-original"));var s=document.createElement("script");s.async=!0,function(e){var t,n=[],r=function(e){var r;if(!t)for(t=[e,Date.now()-i];r=n.shift();)r.apply(null,t)},i=Date.now();e.isError=function(e){t?e.apply(null,t):n.push(e)},e.onload=function(){r(!1)},e.onerror=function(){r(!0)}}(e),s.onload=e.onload,s.onerror=e.onerror,s.src=a||"https://sgqcvfjvr.onet.pl/YnVpbGQvezlza2x0NTE3fWRsQXBpL2RsLmxpYntOTWFzXzUxN30ubWluLmpz",document.getElementsByTagName("head")[0].appendChild(s),dlApiDefine("dl.boot",["aureus","clickmap","cmp","artemis","pixel"])}else console.error("dl.boot.min.js is already loaded!");else console.error("dlApi is undefined, Aborted!")},a=n(20);!function(e){if(e)try{"undefined"!=typeof $onet||e.injected||(e.injected=1,e.injectedVersion="20250220_1403",e.whitelistInjected=1,o(e),function(){try{var e=JSON.parse("[{\"fields\":{\"bgColor\":\"#f9b700\"},\"segment\":[0,10],\"target\":\"^BIZNES/\"},{\"fields\":{\"bgColor\":\"#f01616\"},\"segment\":[0,90],\"target\":\"^RASP_FAKT/\"},{\"fields\":{\"bgColor\":\"#f9b700\"},\"segment\":[0,90],\"target\":\"^(WIADOMOSCI|SPORT|MOTO|FILM|MUZYKA|FACET|KOBIETA|URODA|MODA|ZDROWIE|SLUB|DZIECKO|DOM)/\"},{\"fields\":{\"bgColor\":\"#ef1b22\"},\"segment\":[0,90],\"target\":\"^RASP_(AUTOSWIAT|KOMPUTERSWIAT)/\"},{\"fields\":{\"bgColor\":\"#ff035c\"},\"segment\":[0,90],\"target\":\"^PLEJADA/\"},{\"fields\":{\"bgColor\":\"#2fd6ff\"},\"segment\":[0,90],\"target\":\"^VOD/(?!(exclusive:)?PREMIUM).+?/kwrd=(?!(.+?\\\\+)?WHLNOTEST(\\\\+|$))(DETAL|.*\\\\+DETAL)(\\\\+|$)\"},{\"fields\":{\"bgColor\":\"#00f3a3\"},\"segment\":[0,90],\"target\":\"^NOIZZ/\"},{\"target\":\"/kwrd=(WHLTEST|.*\\\\+WHLTEST)(\\\\+|$)\"}]")}catch(e){}try{var t=JSON.parse("{\"capping\":{\"default\":3},\"referrers\":[\"facebook.com\",\"google.com\",\"google.pl\"]}")}catch(e){}a(window,e,t)}(),function(e){var t=function(e){try{var n=window.onetAds||window.dlApi;if(n.eventHandler)return void window.removeEventListener("message",t,!1);var r=e&&e.data;"string"==typeof r&&(r=JSON.parse(r)),r&&"__dlApiCall"===r.kind&&(n.cmd=n.cmd||[],n.cmd.push((function(t){t.eventHandler(e)})))}catch(e){}};e.eventHandler||window.addEventListener("message",t,!1)}(e))}catch(e){throw e}else console.error("dlApi is undefined, "+location)}(window.onetAds||window.dlApi)}]); /* ]]> */</script> <link href="//ocdn.eu/ucs/static/bi/f581a6825f9fd717e7dfaa5bbc7ef4dc/build/css/main-desktop.css" type="text/css" rel="stylesheet"> <link rel="preload" href="https://fonts.googleapis.com/css2?family=Poppins:wght@400;700&family=DM+Sans:wght@400;700&display=swap" as="style" onload="this.onload=null;this.rel='stylesheet'"> <noscript><link href="https://fonts.googleapis.com/css2?family=Poppins:wght@400;700&family=DM+Sans:wght@400;700&display=swap" rel="stylesheet"></noscript> <script type="application/ld+json"> { "@type": "BreadcrumbList", "@context": "https://schema.org", "@id": "https://businessinsider.com.pl/#/schema/BreadcrumbList/prawo/podatki", "itemListElement": [{"@type":"ListItem","position":1,"name":"Business Insider","item":{"@id":"https://businessinsider.com.pl/"}},{"@type":"ListItem","position":2,"name":"Prawo","item":{"@id":"https://businessinsider.com.pl/prawo"}},{"@type":"ListItem","position":3,"name":"Podatki"}] } </script> <script type="application/ld+json"> { "@context": "https://schema.org", "@graph": [{"@type":"NewsMediaOrganization","@id":"https://businessinsider.com.pl/#/schema/Organization/1","alternateName":"businessinsider.com.pl","url":"https://businessinsider.com.pl/","name":"Business Insider Polska","legalName":"Ringier Axel Springer Polska","description":"Business Insider Polska to biznesowo - finansowy portal informacyjny","logo":{"@id":"https://ocdn.eu/businessinsider/static/bi-logo-horizontal.jpg.png"},"image":[{"@type":"ImageObject","@id":"https://ocdn.eu/businessinsider/static/bi-logo-horizontal.jpg.png"}],"email":"redakcja@businessinsider.com.pl","telephone":"222320000","address":{"@id":"https://businessinsider.com.pl#/schema/Address/Organization/1"},"contactPoint":{"@type":"ContactPoint","telephone":"22 232 00 00","contactType":"Recepcja","email":"redakcja@businessinsider.com.pl"},"sameAs":["https://www.facebook.com/BIPolska","https://www.linkedin.com/company/business-insider-polska/","https://twitter.com/BIPolska"],"award":["Wyróżnienie dla redakcji Business Insider Polska, Związek Liderów Sektora Usług Biznesowych (ABSL), 2022"],"employee":[{"@id":"https://businessinsider.com.pl/#/schema/Person/mikolaj-kunica"},{"@id":"https://businessinsider.com.pl/#/schema/Person/jolanta-ojczyk"},{"@id":"https://businessinsider.com.pl/#/schema/Person/patryk-skrzat"},{"@id":"https://businessinsider.com.pl/#/schema/Person/marta-malinowska"},{"@id":"https://businessinsider.com.pl/#/schema/Person/jacek-fraczyk"},{"@id":"https://businessinsider.com.pl/#/schema/Person/marcin-lis"}],"parentOrganization":{"@id":"https://businessinsider.com.pl/#/schema/Organization/ringier-axel-springer-polska"},"memberOf":{"@id":"https://businessinsider.com.pl/#/schema/Organization/iab-polska"}},{"@type":"WebSite","@id":"https://businessinsider.com.pl/#/schema/WebSite/1","url":"https://businessinsider.com.pl","name":"Business Insider Polska","alternateName":"BusinessInsider.com.pl","publisher":{"@id":"https://businessinsider.com.pl/#/schema/Organization/1"},"potentialAction":{"@type":"SearchAction","target":{"@type":"EntryPoint","urltemplate":"https://businessinsider.com.pl/szukaj?q={search_query}"},"query-input":"required name=search_query"}},{"@type":"Organization","@id":"https://businessinsider.com.pl/#/schema/Organization/ringier-axel-springer-polska","name":"Ringier Axel Springer Polska","url":"https://ringieraxelspringer.pl/","sameAs":["https://www.facebook.com/ringieraxelspringerpl/","https://pl.linkedin.com/company/ringier-axel-springer-polska","https://www.youtube.com/channel/UCA8nu1jgnwau9YXOM_PzRUg","https://www.instagram.com/ringieraxelspringerpolska ","https://pl.wikipedia.org/wiki/Ringier_Axel_Springer_Polska"]},{"@type":"Organization","@id":"https://businessinsider.com.pl/#/schema/Organization/iab-polska","name":"IAB Polska","url":"https://www.iab.org.pl/","sameAs":["https://www.facebook.com/IABPolska"]},{"@type":"PostalAddress","@id":"https://businessinsider.com.pl#/schema/Address/Organization/1","streetAddress":"Domaniewska 49","addressLocality":"Warszawa","addressRegion":"Mazowieckie","addressCountry":"PL","postalCode":"02-672"},{"@type":"ImageObject","@id":"https://ocdn.eu/businessinsider/static/bi-logo-horizontal.jpg.png","url":"https://ocdn.eu/businessinsider/static/bi-logo-horizontal.jpg.png","contentUrl":"https://ocdn.eu/businessinsider/static/bi-logo-horizontal.jpg.png","width":"1294px","height":"85px","caption":"Business Insider Logo"},{"@type":"WebPage","@id":"https://businessinsider.com.pl/prawo/podatki","url":"https://businessinsider.com.pl/prawo/podatki","description":"Podatki na BusinessInsider.com.pl. Sprawdź najnowsze i najciekawsze materiały przygotowane przez redakcję w dziale Podatki. Dołącz, subskrybuj. Bądź na bieżąco!","name":"Podatki","isPartOf":{"@id":"https://businessinsider.com.pl/#/schema/WebSite/1"},"breadcrumb":{"@id":"https://businessinsider.com.pl/#/schema/BreadcrumbList/prawo/podatki"}}] } </script> <script data-static-amd-map="{"adsinit":"https://ty0lm9uz.onet.pl/e1Brazg1MDQ3fQ%3D%3D/build","dailyneeds":"https://ocdn.eu/paas-static/template-engine/fbc3bd59219c65f9c312840c9743c691/build","embeddedapp":"https://ocdn.eu/paas-static/template-engine/162d5140a65ebc0fa2e96da195a4eb9b/build","layerglass":"https://ocdn.eu/paas-static/template-engine/05afb91f43a4cacccad6959d895ac7ed/build","local":"//ocdn.eu/ucs/static/bi/f581a6825f9fd717e7dfaa5bbc7ef4dc/build/js","pulsembed":"https://pulsembed.eu/amd/1.0.20/build","quizapp":"https://ocdn.eu/paas-static/template-engine/4bf940d37e48f3548c375c519c69e1da/build","tabele":"https://ocdn.eu/paas-static/template-engine/08725d11c5641c65d7f9985ecb7b86c0/build","uststd":"https://ocdn.eu/paas-static/template-engine/f066ddd0af5c65555c5ff1273876e4f9/build","vendor":"https://ocdn.eu/paas-static/template-engine/e664b902675175d7b4ea37dc48134f31/build"}"> (function(){function x(m,l,q,n){Object.defineProperty(m,l,{get:function(){return q},set:function(){},configurable:n})}function w(m,l){A.A(m,l)}function E(m,l,q){if(1===arguments.length)A.define([],m);else if(2===arguments.length)"string"===typeof m&&"function"===typeof l?A.define([],l):A.define(m,l);else if(3===arguments.length)A.define(l,q);else throw Error("Malformed define",arguments);}function H(m){var l=!1,q=!1,n=null,e=null,p=F(!1);return{c:function(d,t){!0!==q&&!1===l&&(l=!0,n=d,setTimeout(function(){A.B(m, d,function(){var b=Array.prototype.slice.call(arguments,0);try{e=t.apply(null,b)}catch(a){return}p.exec([e])})},0))},l:function(){return!0===l?n:[]},get:function(d){p.add(d)},i:function(){q=!0;!1===l&&(l=!0,p.exec([void 0]))}}}function I(m){function l(e,p){if(!(0<e.length&&"."===e[0])){if("https://"===e.substr(0,8)||"http://"===e.substr(0,7)||"//"===e.substr(0,2))return e;for(var d in m)if(0===e.indexOf(d+"/")){d=e.replace(d,m[d]);if(e!==d)return y(p)?d+"."+p:d;break}}}function q(e,p){function d(){!0!== t&&(t=!0,p(b))}var t=!1,b=document.createElement("script");b.type="text/javascript";b.src=e;b.onload=d;b.async=!0;b.defer=!0;b.onreadystatechange=function(){"loaded"!==b.readyState&&"complete"!==b.readyState||d()};return b}var n={};return{load:function(e,p){if(y(e)){if(!(e in n)){var d=q(e,function(){n[e].query.exec([])});n[e]={C:d,query:F(!0)};document.getElementsByTagName("head")[0].appendChild(d)}n[e].query.add(p)}},j:function(){for(var e in n)if("interactive"===n[e].C.readyState)return e;return null}, g:l,o:function(e){e=l(e,"js");return y(e)&&e in n?n[e].query.m():!1},F:function(e){e=l(e,"js");return y(e)&&e in n?!0:!1}}}function y(m){return"string"===typeof m&&""!==m}function F(m){function l(){if(!0===n)for(;0<e.length;)!0===m?e.shift().apply(null,p):q(e.shift())}function q(d){setTimeout(function(){d.apply(null,p)},0)}var n=!1,e=[],p=null;return{exec:function(d){Array.isArray(d)&&!1===n&&(n=!0,p=d,l())},add:function(d){"function"===typeof d&&(e.push(d),l())},m:function(){return n}}}function G(){return document.currentScript&& "function"===typeof document.currentScript.getAttribute?document.currentScript:null}var A=function(){function m(b,a){b=b.split("/");2>b.length||(b.pop(),a(b.join("/")))}function l(b,a){var c=b.split("/"),f=a.split("/");if(0<f.length)if("."===f[0]){var g=[];c.forEach(function(k){g.push(k)});f.forEach(function(k){"."!==k&&g.push(k)});a=g.join("/");if(0===a.indexOf(b))return a}else return a}function q(b,a){function c(){if(!1===f){for(var k=[],h=0;h<b.length;h++){var r=b[h];if(!0===g[r].a)k.push(g[r].value); else return}f=!0;"function"===typeof a&&a.apply(null,k)}}var f=!1,g={};b.forEach(function(k){k in g||(g[k]={a:!1,value:null},n(k,function(h){var r=g[k];!1===r.a&&(r.a=!0,r.value=h,c())}))});c()}function n(b,a){p=!0;var c=z.g(b,"js");c in d||(d[c]=H(b),z.load(c,function(){if(c in d){for(;0<t.length;){var f=t.pop();if(e(c,f.f))throw Error("circular dependency");d[c].c(f.f,f.define)}d[c].i()}}));d[c].get(a)}function e(b,a){function c(h,r){r.forEach(function(u){h.push(u)})}function f(){var h=k.shift(); h in g||(g[h]=!0,h in d&&c(k,d[h].l()))}var g={},k=[];for(c(k,a);0<k.length;)f();return b in g}var p=!1,d={},t=[];return{B:function(b,a,c){m(b,function(f){for(var g=[],k=0;k<a.length;k++){var h=l(f,a[k]);"string"===typeof h&&""!==h&&g.push(h)}q(g,c)})},A:q,G:n,define:function(b,a){var c=G();if(!0===p){if(null!==c&&(c=c.getAttribute("src"),c in d)){d[c].c(b,a);return}c=z.j();y(c)?c in d&&d[c].c(b,a):t.push({f:b,define:a})}}}}(),z=null;x(window,"require",w,!1);x(window,"define",E,!1);x(w,"runnerBox", function(m){function l(a){t in a||(a[t]=n());return a[t]}function q(){function a(){if(!0===c)for(;0<f.length;)setTimeout(f.shift(),0)}var c=!1,f=[];return{s:function(g){f.push(g);a()},exec:function(){!1===c&&(c=!0);a()}}}function n(){var a=!1,c=null,f=q();return{u:function(g){f.s(function(){g(c)})},D:function(){!1===a&&(a=!0)},h:function(g){!0===a&&(c=g,f.exec())},b:function(){return a}}}function e(a,c){function f(h){setTimeout(function(){c(h)},0)}for(var g=[],k=0;k<a.length;k++)g.push(a[k]);for(a= 0;a<g.length;a++)f(g[a])}function p(a){function c(){var h=a;h.querySelectorAll?(h===document&&(h=document.documentElement),h=Array.prototype.slice.call(h.querySelectorAll("*[data-run-module]"),0)):h=[];for(var r=[],u,v=0;v<h.length;v++)u=h[v],!0===k(u,g)&&r.push(u);return r}function f(h){if(d(h))return!0===l(h).b()?!0:!1;if("HTML"===h.tagName)return!0}function g(h){if(h===a)return!0;if(d(h))return!1}function k(h,r){function u(B){C++;if(200<C)return v(),!1;var D=r(B);return!0===D||!1===D?D:B.parentNode? u(B.parentNode):!1}function v(){var B=Error("Too much recursion");setTimeout(function(){throw B;},0)}var C=0;return u(h.parentNode)}return a===document||!0===k(a,f)?("function"!==typeof a.getAttribute?0:y(a.getAttribute("data-run-module")))?!0===l(a).b()?c():[a]:c():[]}function d(a){a=a.getAttribute("data-run-module");return"string"===typeof a&&""!==a}var t="runnerBoxElementProp"+(new Date).getTime(),b=function(){return"function"===typeof window.requestAnimationFrame?window.requestAnimationFrame: function(a){a()}}();return{runElement:function(a){function c(f){f=f.getAttribute("data-run-module");return"string"===typeof f&&""!==f?f:null}a=p(a);e(a,function(f){var g=c(f),k=g.split(".");if(2!==k.length)throw Error("irregulari contents of the attribute data-run-module: "+g);var h=k[0],r=k[1];m([h],function(u){b(function(){if(d(f)&&!1===l(f).b())if(l(f).D(),u&&"function"===typeof u[r]){f.setAttribute("data-run-module-isrun","1");var v=u[r](f,function(C){l(f).h(C)});"undefined"!==typeof v&&l(f).h(v)}else throw v= "No function '"+r+"' in module : "+h,f.setAttribute("data-run-module-isrun",v),Error(v);})})})},whenRun:function(a,c){d(a)&&l(a).u(c)}}}(w),!1);x(w.runnerBox,"runElement",w.runnerBox.runElement,!1);x(w.runnerBox,"whenRun",w.runnerBox.whenRun,!1);x(w,"defined",function(m){return null===z?!1:z.o(m)},!1);x(w,"toUrl",function(m){if(y(m))return z.g(m,"",!0)},!0);x(E,"amd",{},!0);(function(m,l){function q(b){function a(){var g=b.getAttribute("data-amd-preload");return y(g)?g.split(","):[]}function c(){var g= b.getAttribute("data-timeout-start");return 0<g?g:2E3}var f=e(b);return null!==f?(n(m,f,a(),c()),!0):!1}function n(b,a,c,f){function g(){setTimeout(function(){k()},f)}function k(){setTimeout(function(){0<c.length&&l(c,function(){});window.require.runnerBox.runElement(document)},0)}b({v:a});p(window,"load",function(){k();setTimeout(function(){k()},1E4)});"complete"===document.readyState&&k();"loaded"===document.readyState&&g();p(document,"DOMContentLoaded",function(){g();p(document.getElementsByTagName("body")[0], "pageshow",function(){k()})});p(document,"readystatechange",function(){"complete"!==document.readyState&&"loaded"!==document.readyState||g()})}function e(b){b=b.getAttribute("data-static-amd-map");if("string"===typeof b){if(""===b)return{}}else return null;return JSON.parse(b)}function p(b,a,c){b.addEventListener(a,c,!1)}var d=G();if(null===d||!0!==q(d)){d=document.getElementsByTagName("script");for(var t=0;t<d.length&&!0!==q(d[t]);t++);}})(function(m){null===z&&(z=I(m.v))},w)})(); </script> <link rel="canonical" href="https://businessinsider.com.pl/prawo/podatki"> <link rel="next" href="https://businessinsider.com.pl/prawo/podatki?page=2"> <link rel="icon" href="/favicon.ico" type="image/x-icon"> <link rel="shortcut icon" type="image/png" href="https://ocdn.eu/businessinsider/static/apple-touch-icon-180x180.png"> <link rel="apple-touch-icon" href="https://ocdn.eu/businessinsider/static/apple-touch-icon-180x180.png"> <style> #sponsoring-outer { position: relative !important; } body.sponsoring #belkagorna { display: none; } body.placeholders-off .placeholder.screening .onet-ad, body.placeholders-off .placeholder.screening .slotContainer { width: 100%; margin: 0.5rem auto; } @media only screen and (max-width: 700px) { .header_wrapper { position:relative} #onet-ad-flat-belkagorna.onet-ad { margin: 0; } } @media only screen and (min-width: 780px) { .loginbar-container { box-shadow: 0 1px 5px #00000029; -webkit-box-shadow: 0 1px 5px #00000029; } } </style> <meta property="fb:pages" content="629618143843253" /> <meta name="robots" content="max-image-preview:large"> <meta name="msvalidate.01" content="8C00DBCC884D856B99AFD2BD7A5E3BEB" /> <script>window.__paywall_paygateway = true</script></head> <body class="page-list cat-podatki" data-theme-exp-variant="bi_test_new" data-run-module="local/main.desktop"> <!-- Google Tag Manager (noscript) --> <noscript> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KP6VZF" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript> <!-- End Google Tag Manager (noscript) --> <svg class="svg-icons" xmlns="http://www.w3.org/2000/svg"> <defs> <symbol id="ico-facebook" viewBox="0 0 700 700"> <path d="M380.7 567.2V375.4H445l9.6-74.8h-73.9v-47.7c0-21.6 6-36.4 37.1-36.4h39.5v-66.9c-19.1-2-38.4-3-57.6-2.9-49.6-3.6-92.8 33.7-96.4 83.3-.4 5.2-.3 10.3.2 15.5v55.1H239v74.8h64.5v191.8h77.2z"/> </symbol> <symbol id="ico-twitter" viewBox="-450 -450 2100 2127"> <path d="M714.163 519.284L1160.89 0H1055.03L667.137 450.887L357.328 0H0L468.492 681.821L0 1226.37H105.866L515.491 750.218L842.672 1226.37H1200L714.137 519.284H714.163ZM569.165 687.828L521.697 619.934L144.011 79.6944H306.615L611.412 515.685L658.88 583.579L1055.08 1150.3H892.476L569.165 687.854V687.828Z"/> </symbol> <symbol id="ico-linkedin" viewBox="0 0 700 700"> <path d="M210.9 141.1c-31.1 0-56.4 25.2-56.4 56.4s25.2 56.4 56.4 56.4 56.4-25.2 56.4-56.4c-.1-31.1-25.3-56.3-56.4-56.4zM253.2 276.5h-84.6c-4 0-7.3 3.3-7.3 7.3V556c0 4 3.3 7.3 7.3 7.3h84.6c4 0 7.3-3.3 7.3-7.3V283.7c0-4-3.2-7.2-7.3-7.2zM469.5 273.2c-27.1-1.1-53.7 7.7-74.8 24.8v-14.3c0-4-3.3-7.3-7.3-7.3h-81.2c-4 0-7.3 3.3-7.3 7.3V556c0 4 3.3 7.3 7.3 7.3h84.5c4 0 7.3-3.3 7.3-7.3V421.3c0-38.7 6.9-62.5 42.6-62.5 34.9 0 37.6 25.7 37.6 64.9v132.4c0 4 3.3 7.3 7.3 7.3h84.6c4 0 7.3-3.3 7.3-7.3V406.6c0-62.1-12.4-133.4-107.9-133.4z"/> </symbol> <symbol id="ico-rss" viewBox="0 0 700 700"> <ellipse cx="128.2" cy="550.8" rx="90" ry="102.9" transform="translate(0 17.318)"/> <path d="M34 238.379v120.2c165.9.2 300.3 134.6 300.5 300.5h120.2c-.3-232.3-188.5-420.4-420.7-420.7z"/> <path d="M34 28v120.2C316 148.5 544.5 377 544.8 659H665C664.6 310.7 382.3 28.4 34 28z"/> </symbol> <symbol id="ico-mail" viewBox="0 0 700 700"> <path d="M581.4 568H112.1c-37.9 0-68.7-30.8-68.7-68.7V218.9c0-37.9 30.8-68.7 68.7-68.7h469.3c37.9 0 68.6 30.8 68.7 68.7v280.5c-.1 37.8-30.8 68.6-68.7 68.6zM112.1 204.2c-8.1 0-14.6 6.5-14.6 14.6v280.5c0 8.1 6.5 14.6 14.6 14.6h469.3c8 0 14.6-6.5 14.6-14.6V218.8c0-8-6.5-14.6-14.6-14.6H112.1z"/> <path d="M342.353 484.759c-7.2 0-14.1-2.8-19.1-7.9l-253.2-253.2c-10.6-10.6-10.6-27.7 0-38.3s27.7-10.6 38.3 0l234.4 234.4 242.7-234.6c10.7-10.4 27.9-10.1 38.2.6 10.4 10.7 10.1 27.9-.6 38.2l-261.8 253.3c-5.1 4.9-11.8 7.6-18.9 7.5z"/> </symbol> <symbol id="ico-search" viewBox="0 0 700 700"> <path d="M680.4,576.5L524.9,442.6c19.7-38.1,30.9-81.3,30.9-127.1c0-153-124-277-277-277.1c-153,0-277.1,124-277.1,277 c0,153,124,277.1,277,277.1c72.7-0.1,138.8-28.1,188.2-73.8l151.1,130.1c8.7,7.5,19.7,11.6,31.2,11.6c13.9,0,27.1-6.1,36.2-16.6 C702.6,623.9,700.4,593.7,680.4,576.5z M278.8,497.3c-100.3,0-181.6-81.3-181.6-181.6c0-100.3,81.3-181.6,181.6-181.6v0 c100.3,0,181.6,81.3,181.6,181.6C460.4,416,379.1,497.3,278.8,497.3z"/> </symbol> <symbol id="ico-world"> <g class="globe-path"> <circle cx="11" cy="11" r="10" fill="none" stroke="#111" stroke-width="2"></circle> <path fill="#111" d="M8.7 4.8c-.1-.2-.1-.2-.3 0 0 .1-.1.1-.2.2v-.2H8c.2-.2.1-.6.2-.8l.2.2c.2.1.3.2.4.4l.2.2c-.1.1-.2.1-.3 0zm9.3.7c0-.1.1-.2.3-.2.1 0 .2 0 .1-.2l.1-.1h.4l.1.1v.1c-.1.1-.1.1-.1.2.1.1 0 .3-.2.4-.2.1-.3.2-.5.2H18c0-.1 0-.1.1-.2 0-.1.1-.2.2-.3H18zM21.2 7c.1.2.1.3.2.5-.1 0-.2-.2-.3-.2 0-.1-.1-.1-.1-.2l.1-.1s0-.1.1-.1H21v-.1l.1-.1v.2l.1-.1c0 .1.1.1.1.2-.1-.1-.1 0-.1 0zm-11 1v.3c-.1-.1-.1-.1 0-.3-.1 0-.1 0 0 0zm10.4-.9c-.1 0-.1 0 0 0-.1-.1-.2-.1-.2-.1h-.1.5c0 .1.1.1.1.1h-.3zM10.2 8.3zm10.1-1.4c-.1 0-.1.1 0 0H20h.3zm-2.2-1.1c0-.1.1-.2.2-.3-.1 0-.2 0-.2-.1s.1-.2.3-.2c.1 0 .2 0 .1-.2l.1-.1h.4l.1.1v.1c-.1.1-.1.1-.1.2.1.1 0 .3-.2.4-.3.2-.4.3-.6.3H18c0-.1 0-.1.1-.2zm-16-1s-.1 0-.1-.1c.6-.9 1.3-1.6 2.1-2.3.3 0 .6.1.9.2h.1c-.1.2-.1.2-.2.2h.4c.2 0 .3 0 .5.1.1.1.1.2.2.3.1-.1 0-.2 0-.3.1 0 .2-.1.3-.1h.1c.3.1.6.1.8.1h.2s-.1 0-.1-.1h.1s.1 0 .1.1V3l.1.1c0-.1 0-.2.1-.3l.1-.1h-.1c0-.1.1 0 .2 0 0-.1 0-.1-.1-.1s-.2 0-.3-.1c-.1 0-.1-.1-.1-.2s0-.1.1-.1v-.1c.1 0 .2 0 .3.1 0 .1.2.2.2.3 0 0-.1 0-.1.1.1 0 .2 0 .3.1V3c.1-.1.2-.1.3-.1v.2c.1-.1.1-.1.2-.1h.1c0-.1.1-.1.1-.2l.1-.1c0-.1 0-.1-.1-.2.2 0 .3 0 .5.1 0 0 0 .1-.1.1.1.1.2.3 0 .4-.1.1-.2.1-.3 0v.1h-.3l.1.1c-.1 0-.1.1-.2.1h-.1c-.1 0-.1-.1-.2-.1h-.1c.1.1.3.1.4.2 0 .2-.2.2-.3.2v.1c-.1 0-.3 0-.4-.1.1 0 .2.1.3.1-.1.1-.1.2-.2.2-.2.1-.2.3-.3.5-.1.1 0 .2.1.2l.1.1c.1.3.1.3.3.3h.1c.3.1.5.2.8.3.2 0 .2.1.3.3 0 .2.1.4.3.5v-.1h.1c.1-.2 0-.4-.1-.6.2-.1.2-.2.4-.4V5c-.1 0-.1-.1-.2-.2v-.1c0-.1.1-.1.1-.2s0-.1-.1-.1c.1-.1.1-.2 0-.3h.5c.1 0 .2.1.2.1.1.1.1.1.2.1s.1 0 .1.1v.4H11.5c.1-.1 0-.2.2-.3.1.1.2.2.2.3v.1c.1 0 .1.1.2.2H12c0 .1.3.1.2.3.1 0 .3.1.4.1-.1.1-.3.1-.4.2.1 0 .2-.1.2-.1h.1s.1.1.2.1v.2s-.1 0-.1.1c-.1.1-.2.1-.3.1H11.4h-.1c0 .1-.1.1-.2.1-.1.3-.1.4-.2.6.1-.1.2-.2.3-.2.1 0 .1-.1.2-.1.2-.1.2-.1.3.1-.1 0-.1 0-.2.1h.2c-.1.1-.1.1.1.2 0 0 .1 0 .1.1h.1l.1.1c-.1 0-.2.1-.3.1-.1 0-.1 0-.2.1l-.1.1h-.1v-.1c0-.1.1-.1.1-.2V7c-.1 0-.2.1-.3.1 0 .2-.2.1-.3.2-.1 0-.1 0-.1.1s-.1.1-.1.2c0 0 .1 0 .1.1h-.1-.1c-.1 0-.2.1-.3.1l-.1.1c0 .1 0 .1-.1.2L10 8c.1.1 0 .2-.1.3V8c-.1 0-.1 0-.1.1v.3c0 .2 0 .2-.1.3.2.1 0 .2-.1.4-.1 0-.2.2-.1.3 0 .1.1.2.1.4.1.1 0 .2 0 .4-.1-.3-.2-.4-.3-.5v-.2c0-.1 0-.1-.1-.1-.2 0-.4-.1-.6-.1h-.1s-.1.1-.1.2h-.7c-.1 0-.2.1-.3.1-.1 0-.1.1-.1.2v.8c0 .2.3.4.5.5.1 0 .3-.1.4-.2 0 0 0-.1.1-.1.1-.2.3-.2.5-.1 0 .1-.1.2-.1.3-.1 0-.1 0-.1.1s0 .2-.1.3H9.1c.1 0 .2.2.2.2v.4l.1.1c.1.1.2.1.3.1h.1c.1 0 .2 0 .3.1l.1.1c0 .1 0 .2-.1.3 0 0 0 .1.1.1.1-.1.1-.2.2-.4 0 0 .1 0 .1.1.2.2.4.1.6.2.1-.1.3 0 .4.1 0 0 .1 0 .1.1l-.1.1h.1c.1 0 .2 0 .3.2l.1.1c.2 0 .3.1.5.1s.3.1.4.3c0 0 0 .1.1.1 0 0 0 .1.1.1l-.3.3c.1-.1.2 0 .3 0l.1.1c.1-.1.2-.2.3-.1.1 0 .3.1.3.3h.7c.1.1.3.2.4.2 0 0 .1 0 .1.1v.4s0 .1-.1.1c-.1.1-.2.1-.2.2s-.1.1-.2.1v.3c0 .4-.2.7-.4 1 0 0-.1.1-.1 0-.3 0-.6.2-.8.3v.1c0 .2 0 .4-.2.5 0 0-.1.1-.1.2l-.1.1s0-.1.1-.1h-.1c-.1.2-.2.4-.3.5 0 .1-.1.1-.2.1s-.3 0-.4-.1v.1c.1.1.1.2.2.3 0 0-.1.2-.2.2-.2.1-.3.1-.6.1v.2s0 .1-.1.1h-.3c0 .1 0 .2.2.2 0 0 0 .1-.1.1s-.2.1-.2.2 0 .1-.1.1l-.1.1c0 .1 0 .2.1.2 0 0 .1 0 .1.1-.2.2-.4.5-.4.8h-.1l.1.1c.1.1.2.1.3.2l.1.1c-.2 0-.3-.1-.5-.1s-.3-.1-.4-.2c-.1-.2-.2-.4-.2-.6v-.3h-.1c.1-.1.2-.3.3-.4V20c.1-.2.1-.2-.1-.3-.1-.1-.1-.2 0-.2.1-.1 0-.2 0-.3V19c.1-.1.1-.2.1-.3.1-.1.1-.3.1-.4V18c0-.2.1-.4.1-.6v-.2-.6c0-.1 0-.1-.1-.1-.1-.1-.2-.2-.3-.2-.3-.2-.5-.4-.6-.7-.1-.1-.1-.3-.2-.4-.1-.1-.2-.2-.2-.3v-.2-.1c.1 0 .1-.1.1-.2h-.1v-.2-.1c.1-.2.2-.3.4-.5v-.1-.3-.1-.1c.1 0 .1-.1.2-.1l.1-.1.1-.1h.1s.1 0 .1-.1c.1-.1 0-.2-.1-.1h-.2v.1h-.1c0-.1-.1-.1-.2-.1H9c-.1 0-.1-.1-.2-.1-.1-.1-.2-.1-.2-.2s-.1-.1-.1-.1l-.1-.1-.1-.1c-.3 0-.6-.2-.8-.3h-.1c-.1.1-.3 0-.4 0-.3-.1-.6-.2-.8-.4-.1 0-.1-.1-.1-.1 0-.1-.1-.2-.1-.3-.1-.8-.4-1.1-.6-1.4l-.1-.1c0-.1-.2-.2-.3-.2v.1c.1.1.1.2.2.3.1.2.2.3.3.5 0 .1.1.1.1.2h-.1c-.1 0-.1-.1-.1-.1s0-.1-.1-.1c0 0 0-.1-.1-.1 0-.1-.1-.2-.2-.2 0 0 0-.1.1-.1-.3-.2-.4-.4-.4-.6-.1-.2-.2-.3-.3-.3-.1 0-.1-.1-.1-.1-.2-.2-.3-.4-.4-.5-.1-.1-.1-.2-.1-.3v-.2-.2-.1-.1c0-.2.1-.4-.1-.5.1-.1.2 0 .3 0 0-.1 0-.3-.2-.4-.1-.1-.3-.2-.5-.3v-.1c0-.1 0-.1-.1-.2-.2 0-.3-.2-.4-.4v-.1c0-.2-.2-.3-.3-.4l-.1-.1c-.1.1-.2 0-.3.1 0-.1 0 0 0 0zm6.9 0c-.1.1-.2.1-.3 0-.1-.2-.1-.2-.3 0 0 .1-.1.1-.2.2v-.2H8c.2-.2.1-.6.2-.8l.2.2c.2.1.3.2.4.4l.2.2zm12.4 2.7c0 .1.1.1.1.1-.1 0-.1-.1-.1-.1 0 .1-.1.1-.1.1 0 .1.1.1.1.1 0 .1-.1.1-.1.2v-.2c0-.1-.1-.1-.1-.1-.2-.2-.4-.3-.6-.5h.4c0 .1.1.1.1.2.1 0 .2.1.3.2zM20.2 5c.4.6.8 1.3 1 2l-.1-.1c0-.1-.1-.1-.1-.2l-.1.1v-.2s-.1 0-.1.1v.1h-.5.1l.1.1c-.1 0-.2 0-.3-.1h.2-.4.2c-.1.2-.1.2-.2.3h-.1c-.1 0-.3 0-.3.2 0 0 0 .1-.1.1-.1.1-.2.1-.3.2-.1 0-.1.1-.1.2 0 .2-.1.2-.2.3-.1.1-.2.1-.3.1-.1 0-.1 0-.2.1h-.1c0-.1-.1-.1-.2-.1H18v-.1V8v-.1c0-.1.1-.3.1-.4v-.2c0-.1.1-.1.2-.1h.5c.2-.1.2-.2.2-.4.1-.2 0-.3-.1-.4-.1-.1-.2-.1-.3-.1.1-.2.3 0 .4-.1V6H19.3l.3-.3c.1 0 .1-.1.2-.2l.1-.1c.1 0 .2 0 .3-.1h.1c0-.1 0-.2-.1-.3zm1.6 4.7s.1 0 .1.1c0 .4.1.8.1 1.2 0 1.9-.5 3.7-1.4 5.3-.1-.2-.2-.3-.2-.6v-.2c0-.1.1-.2.2-.4.1-.1 0-.2 0-.3v-.1-.1c-.1-.2-.2-.5-.4-.7 0-.1-.1-.1-.1-.2v-.1-.1-.2-.1c-.1-.1-.2-.1-.3-.1-.1 0-.1 0-.1-.1s-.1-.2-.2-.2c-.2 0-.4.1-.6.2h-.1c-.2-.1-.3 0-.5 0s-.3 0-.4-.1c-.1-.1-.2-.2-.4-.3v-.1-.1l-.2-.2s-.1-.1 0-.1h-.1l-.1-.1c0-.1 0-.2-.1-.2 0-.1.1-.2.1-.4v-.1c0-.1 0-.2-.1-.3v-.1c.1-.3.2-.6.5-.8l.3-.3v-.1-.2c0-.1.1-.2.2-.2.1-.1.2-.1.2-.2 0 0 0-.1.1-.1.2.1.3.1.5 0 .3-.1.7-.2 1-.2h.4c0 .1 0 .2-.1.3 0 .1 0 .1.1.2.1 0 .2.1.3.1.1 0 .1.1.2.1.1.1.3.1.4.2h.1c0-.1.1-.1.1-.2h.1c.2.1.3.1.4.2zm-.9-2.6l-.1-.1h.2c0-.1 0 0-.1.1 0-.1 0-.1 0 0zm.5.5c0-.1 0-.1 0 0 0-.1.1-.1 0 0 .1 0 .1 0 0 0 .1 0 .1 0 0 0z"></path> </g> </symbol> <symbol id="ico-quote" viewBox="0 0 700 700"> <g> <path class="st0" d="M333.7,254.6c0-87-70.5-157.5-157.5-157.5c-87,0-157.5,70.5-157.5,157.5c0,87,70.5,157.5,157.5,157.5 c33.9,0,65.3-10.8,91-29.1c-45.8,134.7-149.8,208.5-151.2,209.5l26.3,38.4c7.9-5.4,192.9-135,192.9-375.7h-1.5 C333.6,254.9,333.7,254.7,333.7,254.6z"/> <path class="st0" d="M672.8,255.1c0-0.2,0-0.3,0-0.5c0-87-70.5-157.5-157.5-157.5c-87,0-157.5,70.5-157.5,157.5 c0,87,70.5,157.5,157.5,157.5c33.9,0,65.3-10.8,91-29.1c-45.8,134.7-149.8,208.5-151.2,209.5l26.3,38.4 c7.9-5.4,192.9-135,192.9-375.7H672.8z"/> </g> </symbol> <symbol id="ico-camera" width="24px" height="24px" viewBox="0 0 36.174 36.174" xml:space="preserve"> <g> <path d="M23.921,20.528c0,3.217-2.617,5.834-5.834,5.834s-5.833-2.617-5.833-5.834s2.616-5.834,5.833-5.834 S23.921,17.312,23.921,20.528z M36.174,12.244v16.57c0,2.209-1.791,4-4,4H4c-2.209,0-4-1.791-4-4v-16.57c0-2.209,1.791-4,4-4h4.92 V6.86c0-1.933,1.566-3.5,3.5-3.5h11.334c1.934,0,3.5,1.567,3.5,3.5v1.383h4.92C34.383,8.244,36.174,10.035,36.174,12.244z M26.921,20.528c0-4.871-3.963-8.834-8.834-8.834c-4.87,0-8.833,3.963-8.833,8.834s3.963,8.834,8.833,8.834 C22.958,29.362,26.921,25.399,26.921,20.528z"/> </g> </symbol> <symbol id="ico-close" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 17.2 17.2"> <path stroke-width="2" stroke-linecap="round" d="M16.1 16.1l-15-15M1.1 16.1l15-15"></path> </symbol> <symbol id="ico-arrow" viewBox="0 0 700 700" xml:space="preserve"> <path d="M461.8,115c-21.9-21.9-57.4-21.9-79.3,0c-21.9,21.9-21.9,57.4,0,79.3l89.6,89.6H78.6 c-36.1-0.9-66.2,27.6-67.1,63.7c-0.9,36.1,27.6,66.2,63.7,67.1c1.1,0,2.2,0,3.3,0h393.5l-89.6,89.6c-21.3,22.5-20.2,58,2.3,79.3 c21.6,20.4,55.4,20.4,77,0l234.4-234.3L461.8,115z"/> </symbol> <symbol id="ico-player" viewBox="0 0 700 700" xml:space="preserve"> <path id="play_icon-1320167992475058341_0" class="st0" d="M349.5,19c58.2-0.4,115.5,14.9,165.7,44.3 c49.9,28.8,91.3,70.3,120.1,120.1c59,102.6,59,228.8,0,331.4c-28.8,49.9-70.3,91.3-120.1,120.1c-102.6,59-228.8,59-331.4,0 c-49.9-28.8-91.3-70.3-120.1-120.1c-59-102.6-59-228.8,0-331.4c28.8-49.9,70.3-91.3,120.1-120.1C234,33.9,291.3,18.6,349.5,19z M514.6,372.8c13.1-7.4,17.6-24,10.2-37.1c-2.4-4.3-6-7.8-10.2-10.2L280.7,187.9c-8.3-5.4-19-5.6-27.5-0.4 c-8.8,4.8-14.1,14.1-13.8,24.1v275.1c-0.4,10,5,19.3,13.8,24.1c4.2,2.2,9,3.4,13.7,3.4c4.9,0,9.6-1.3,13.8-3.9L514.6,372.8z"/> </symbol> <symbol id="ico-loginbar-profile" viewBox="0 0 700 700" xml:space="preserve"> <path d="M587.1 587.2c60.7-60.6 98.3-144.5 98.3-237.2 0-185.2-150.1-335.4-335.4-335.4S14.6 164.8 14.6 350c0 92.6 37.6 176.5 98.3 237.3v-.1c60.6 60.7 144.4 98.2 237 98.2s176.4-37.5 237.1-98.1c-1.7-9.1-4.7-18.5-9.1-28 4.5 9.4 7.5 18.8 9.2 27.9zM473.9 295.5c0 68.4-55.5 123.9-123.9 123.9s-123.9-55.5-123.9-123.9S281.6 171.6 350 171.6s123.9 55.5 123.9 123.9zM350 659.5c-85.5 0-162.8-34.6-218.8-90.6 9-48.9 60-109.6 180.2-120.4.3 0 .6 0 .9-.1 1.7-.1 3.3-.3 5-.4 1.2-.1 2.4-.2 3.7-.2.8-.1 1.6-.1 2.4-.2 2-.1 4.1-.2 6.2-.3 4.4-.2 8.8-.3 13.4-.4h13.8c4.5.1 9 .2 13.4.4 2.5.1 4.9.2 7.3.4 1.5.1 2.9.2 4.3.3 1 .1 1.9.1 2.9.2 1.4.1 2.7.2 4.1.4l3 .3c1.7.2 3.3.3 4.9.5.6.1 1.3.1 1.9.2 1.6.2 3.2.4 4.9.6.6.1 1.2.1 1.8.2 1.7.2 3.4.5 5.2.7.5.1.9.1 1.4.2 2.1.3 4.1.7 6.1 1h.3c2.1.4 4.1.7 6.1 1.1h.1c49.3 9.6 84.2 28.7 107.5 50.9l.1.1c21.3 20.4 32.9 43.5 36.7 64.4-56 56.1-133.3 90.7-218.8 90.7z"/> </symbol> <symbol id="ico-loginbar-profile-blue" viewBox="0 0 700 700" xml:space="preserve"> <style>#ico-loginbar-profile-blue{fill:#086ef7}</style><path d="M587.1 587.2c60.7-60.6 98.3-144.5 98.3-237.2 0-185.2-150.1-335.4-335.4-335.4S14.6 164.8 14.6 350c0 92.6 37.6 176.5 98.3 237.3v-.1c60.6 60.7 144.4 98.2 237 98.2s176.4-37.5 237.1-98.1c-1.7-9.1-4.7-18.5-9.1-28 4.5 9.4 7.5 18.8 9.2 27.9zM473.9 295.5c0 68.4-55.5 123.9-123.9 123.9s-123.9-55.5-123.9-123.9S281.6 171.6 350 171.6s123.9 55.5 123.9 123.9zM350 659.5c-85.5 0-162.8-34.6-218.8-90.6 9-48.9 60-109.6 180.2-120.4.3 0 .6 0 .9-.1 1.7-.1 3.3-.3 5-.4 1.2-.1 2.4-.2 3.7-.2.8-.1 1.6-.1 2.4-.2 2-.1 4.1-.2 6.2-.3 4.4-.2 8.8-.3 13.4-.4h13.8c4.5.1 9 .2 13.4.4 2.5.1 4.9.2 7.3.4 1.5.1 2.9.2 4.3.3 1 .1 1.9.1 2.9.2 1.4.1 2.7.2 4.1.4l3 .3c1.7.2 3.3.3 4.9.5.6.1 1.3.1 1.9.2 1.6.2 3.2.4 4.9.6.6.1 1.2.1 1.8.2 1.7.2 3.4.5 5.2.7.5.1.9.1 1.4.2 2.1.3 4.1.7 6.1 1h.3c2.1.4 4.1.7 6.1 1.1h.1c49.3 9.6 84.2 28.7 107.5 50.9l.1.1c21.3 20.4 32.9 43.5 36.7 64.4-56 56.1-133.3 90.7-218.8 90.7z"/> </symbol> <symbol id="ico-premium-onet" viewBox="0 0 93.5 24"> <circle id="Ellipse_2" style="fill: #FFD200;" cx="14.9" cy="12" r="7.5"></circle><path id="Path_859" style="fill:#ffffff;" d="M82.5,8.7c-0.5-0.5-1.3-0.8-2-0.8c-0.9,0-1.8,0.3-2.4,1l-0.2-0.2c-0.2-0.3-0.5-0.4-0.9-0.6 c-0.4-0.1-0.7-0.2-1.1-0.2c-0.9,0-1.8,0.3-2.4,1V8.1h-1.7v7.4h1.9v-4.8c0.3-0.6,0.9-1,1.6-1c0.4,0,0.8,0.1,1.1,0.4 c0.3,0.3,0.4,0.7,0.4,1.1v4.3h1.9V11c0-0.2,0-0.5-0.1-0.7C79,9.9,79.5,9.7,80,9.7c0.7-0.1,1.4,0.5,1.4,1.2c0,0.1,0,0.2,0,0.2v4.3 h1.9V11C83.4,10.1,83.1,9.3,82.5,8.7z"></path><path id="Path_860" style="fill:#ffffff;" d="M65.7,8.1v4.3c-0.1,0.7,0.4,1.4,1.2,1.5c0.1,0,0.2,0,0.2,0c0.7,0,1.3-0.4,1.6-1V8.1h1.9v7.4h-1.7 v-0.8c-0.6,0.7-1.5,1-2.4,1c-0.7,0-1.5-0.3-2-0.8c-0.6-0.6-0.9-1.4-0.8-2.3V8.1L65.7,8.1z"></path><path id="Path_861" style="fill:#ffffff;" d="M58.3,8.7c-0.5-0.5-1.3-0.8-2-0.8c-0.9,0-1.8,0.3-2.4,1l-0.2-0.2c-0.2-0.3-0.5-0.4-0.9-0.6 c-0.4-0.1-0.7-0.2-1.1-0.2c-0.9,0-1.8,0.3-2.4,1V8.1h-1.7v7.4h1.9v-4.8c0.3-0.6,0.9-1,1.6-1c0.4,0,0.8,0.1,1.1,0.4 c0.3,0.3,0.4,0.7,0.4,1.1v4.3h1.9V11c0-0.2,0-0.5-0.1-0.7c0.3-0.4,0.8-0.6,1.3-0.6c0.7-0.1,1.4,0.5,1.4,1.2c0,0.1,0,0.2,0,0.2v4.3 h1.9V11C59.2,10.1,58.9,9.3,58.3,8.7z"></path><path id="Path_862" style="fill:#ffffff;" d="M42.8,15.7c-2.2,0.1-4-1.6-4-3.8c-0.1-2.2,1.6-4,3.8-4c0,0,0.1,0,0.1,0c2.1,0,3.8,1.7,3.8,3.7 c0,0.1,0,0.1,0,0.2c0,0.3,0,0.5-0.1,0.8v0h-5.5c0.3,0.9,1.1,1.4,2,1.3c0.6,0,1.1-0.2,1.6-0.6l1.6,0.9C45.2,15.2,44,15.8,42.8,15.7z M44.4,11.1c-0.2-0.9-0.9-1.5-1.8-1.4c-0.9-0.1-1.7,0.6-1.9,1.4H44.4z"></path><path id="Path_863" style="fill:#ffffff;" d="M29.4,7.9c-0.9,0-1.7,0.4-2.2,1.1V8.1h-1.8v9.8h1.9v-3.1c0.5,0.6,1.3,0.9,2.1,0.9 c1,0,1.9-0.4,2.5-1.1c1.4-1.6,1.4-4,0-5.6C31.3,8.3,30.4,7.9,29.4,7.9z M31.1,11.8c0.1,1.1-0.7,2-1.8,2.1c-0.1,0-0.1,0-0.2,0 c-0.7,0-1.4-0.4-1.7-1v-2.2c0.4-0.6,1-1,1.7-1c1.1,0,2,0.8,2,1.9C31.1,11.7,31.1,11.7,31.1,11.8z"></path><path id="Path_864" style="fill:#ffffff;" d="M39,8.1c-0.4-0.1-0.8-0.2-1.2-0.2c-0.8,0-1.6,0.5-2,1.2v-1H34v7.4h1.9v-4.8c0.3-0.6,1-1,1.6-1 c0.1,0,0.3,0,0.4,0h0l0,0C38.2,9.1,38.6,8.6,39,8.1L39,8.1L39,8.1z"></path><path id="Path_865" style="fill:#ffffff;" d="M61.4,4.5c0.7,0,1.2,0.6,1.2,1.2c0,0.7-0.6,1.2-1.2,1.2c-0.7,0-1.2-0.6-1.2-1.2 C60.1,5.1,60.7,4.5,61.4,4.5C61.4,4.5,61.4,4.5,61.4,4.5z M60.4,8.1h1.9v7.4h-1.9V8.1z"></path> </symbol> <symbol id="ico-newsletter-envelope" viewBox="0 0 92.8 48"> <style type="text/css"> .envelope_fill{fill:#A6CBFF;} </style> <path class="envelope_fill" d="M77.6,33L38.8,47.1c-1.1,0.4-2.4-0.2-2.8-1.3L27,20.9c-0.4-1.1,0.2-2.4,1.3-2.8L67.1,4c1.1-0.4,2.4,0.2,2.8,1.3 L79,30.2C79.4,31.4,78.8,32.6,77.6,33z"/> <path d="M112.3,19.3c-1.1,0.2-2.2,0.4-3.3,0.6c-5.5,1.1-10.7,2.2-17.4,0.3c-6.9-2-14.8-0.9-19,0l-6-16.6c-0.2-0.7-0.8-1.1-1.5-1.2 c-0.4,0-0.7,0-1,0.2l-0.3-0.9c0-0.1-0.1-0.2-0.3-0.3c-0.1-0.1-0.3-0.1-0.4,0l-41.6,15c-0.2,0.1-0.3,0.3-0.3,0.5 c0,0.2,0.1,0.4,0.3,0.5l28.5,10.4c0.2,0.1,0.5,0,0.6-0.2L63.7,4.7l6,16.7c0.1,0.3,0.4,0.4,0.6,0.3c0.1,0,0.6-0.2,1.6-0.4l2.9,7.9 c0.1,0.4-0.1,0.8-0.4,0.9l-41,14.8c-0.2,0.1-0.4,0.1-0.6,0c-0.2-0.1-0.3-0.2-0.4-0.4l-8.5-23.5c-0.1-0.1-0.2-0.3-0.3-0.3 c-0.1-0.1-0.3,0-0.4,0c-0.1,0-7.4,4.2-15.2,4.6c-3,0.1-5.3-0.1-7.5-0.3c-3.3-0.3-6.3-0.6-10.8,0.2c-0.3,0-0.5,0.3-0.4,0.6 c0,0.1,0.1,0.3,0.2,0.3c0.1,0.1,0.2,0.1,0.4,0.1c4.3-0.8,7.3-0.5,10.5-0.2C2.6,26.3,5,26.6,8,26.4c6.8-0.3,13.2-3.4,15.1-4.4 L31.4,45c0.2,0.4,0.5,0.8,0.9,1c0.2,0.1,0.5,0.2,0.7,0.2c0.2,0,0.4,0,0.6-0.1l41-14.8c0.4-0.2,0.8-0.5,1-0.9 c0.2-0.4,0.2-0.9,0.1-1.3l-2.8-7.8c4.1-0.8,11.8-1.9,18.4,0c7,2,12.3,0.9,17.9-0.2c1-0.2,2.1-0.4,3.2-0.6c0.1,0,0.3-0.1,0.3-0.2 c0.1-0.1,0.1-0.2,0.1-0.4C112.8,19.5,112.5,19.3,112.3,19.3z M65,3.4c0.3,0,0.6,0.2,0.7,0.5l6,16.5c-0.4,0.1-0.8,0.2-1,0.2L64.4,3.6 C64.5,3.5,64.7,3.4,65,3.4z M63.2,3.4L49.9,26.6l-26.8-9.7L62.9,2.5L63.2,3.4z"/> </symbol> <symbol id="ico-calc" x="0px" y="0px" viewBox="0 0 24 24"><style type="text/css">.stxxx0{fill:#086EF7;}</style><path class="stxxx0" d="M13,24h6c2.8,0,5-2.2,5-5v-6H13V24z M16,17h5v1h-5V17z M16,19h5v1h-5V19z M0,19c0,2.8,2.2,5,5,5h6V13H0V19z M3,18h2v-2h1v2h2v1H6v2H5v-2H3V18z M19,0h-6v11h11V5C24,2.2,21.8,0,19,0z M18.5,3C18.8,3,19,3.2,19,3.5S18.8,4,18.5,4S18,3.8,18,3.5S18.2,3,18.5,3z M18.5,8C18.2,8,18,7.8,18,7.5S18.2,7,18.5,7S19,7.2,19,7.5S18.8,8,18.5,8z M21,6h-5V5h5V6z M0,5v6h11V0H5C2.2,0,0,2.2,0,5z M6.9,3.4l0.7,0.7L6.2,5.5l1.4,1.4L6.9,7.6L5.5,6.2L4.1,7.6L3.4,6.9l1.4-1.4L3.4,4.1l0.7-0.7l1.4,1.4C5.5,4.8,6.9,3.4,6.9,3.4z"/></symbol> <symbol id="ico-home" viewBox="0 0 24 20.7" fill="currentColor"> <path d="m12 0c-0.3 0-0.6 0.1-0.8 0.3l-11 9.6c-0.1 0.1-0.2 0.3-0.2 0.5 0 0.3 0.2 0.5 0.5 0.5h2.7v8.7c0 0.6 0.5 1.1 1.1 1.1h4.4c0.6 0 1.1-0.5 1.1-1.1v-6.5h4.4v6.5c0 0.6 0.5 1.1 1.1 1.1h4.4c0.6 0 1.1-0.5 1.1-1.1v-8.7h2.7c0.3 0 0.5-0.2 0.5-0.5 0-0.2-0.1-0.3-0.2-0.4l-11-9.6c-0.2-0.3-0.5-0.4-0.8-0.4z"/> </symbol> <symbol id="ico-new" viewBox="0 0 24 21.6" stroke="currentColor" fill="currentColor"> <path d="m2.4 0c-1.3 0-2.4 1.1-2.4 2.4v15.6c0 2 1.6 3.6 3.6 3.6h16.8c2 0 3.6-1.6 3.6-3.6v-12c0-0.7-0.5-1.2-1.2-1.2s-1.2 0.6-1.2 1.2v12c0 0.7-0.5 1.2-1.2 1.2s-1.2-0.5-1.2-1.2v-15.6c0-1.3-1.1-2.4-2.4-2.4h-14.4zm3.6 3.6h7.2c0.7 0 1.2 0.5 1.2 1.2v1.2c0 0.7-0.5 1.2-1.2 1.2h-7.2c-0.7 0-1.2-0.5-1.2-1.2v-1.2c0-0.7 0.5-1.2 1.2-1.2zm0 7.2h7.2c0.7 0 1.2 0.5 1.2 1.2s-0.5 1.2-1.2 1.2h-7.2c-0.7 0-1.2-0.5-1.2-1.2s0.5-1.2 1.2-1.2zm0 4.8h7.2c0.7 0 1.2 0.5 1.2 1.2s-0.5 1.2-1.2 1.2h-7.2c-0.7 0-1.2-0.5-1.2-1.2s0.5-1.2 1.2-1.2z"/> </symbol> <symbol id="ico-premium" viewBox="0 0 20.7 20.7" style="enable-background:new 0 0 20.7 20.7;" xml:space="preserve"> <style>.st1{fill:#fff}</style><path d="M10.4.3C4.8.3.3 4.8.3 10.4s4.5 10.1 10.1 10.1S20.5 16 20.5 10.4 15.9.3 10.4.3z" style="fill:#086ef7"/><path class="st1" d="M10.4 10.2c.7-.3 1.2-1 1.2-2 0-1.7-1.2-2.6-3.2-2.6H5.1v9.5h3.6c2 0 3.2-.9 3.2-2.7 0-1-.6-1.9-1.5-2.2zM6.7 7h1.7c1.1 0 1.7.4 1.7 1.3s-.6 1.3-1.7 1.3H6.7V7zm2 6.7h-2v-2.8h2c1.1 0 1.7.5 1.7 1.4 0 .8-.6 1.4-1.7 1.4zM13.8 5.6h1.6v9.5h-1.6z"/> </symbol> <symbol id="ico-chart" viewBox="0 0 700 638.1" fill="currentColor"> <path d="M660.4,638.1H39.6C17.2,638.1,0,620,0,598.5v-559C0,17.2,18.1,0,39.6,0s39.6,18.1,39.6,39.6V559h581.3 c22.4,0,39.6,18.1,39.6,39.6C700,620,681.9,638.1,660.4,638.1z"/> <path d="m152.2 467c-9.5 0-18.9-3.4-27.5-10.3-17.2-14.6-19.8-41.3-4.3-58.5l189.2-219.3c8.6-10.3 22.4-15.5 36.1-14.6 13.8 1.7 25.8 9.5 31.8 21.5l93.7 168.6 147.9-166c15.5-17.2 41.3-18.9 58.5-3.4s18.9 41.3 3.4 58.5l-187.4 209.7c-8.6 10.3-22.4 15.5-36.1 13.8-13.8-1.7-24.9-9.5-31.8-21.5l-93.7-167.7-150.6 174.5c-6 9.5-17.1 14.7-29.2 14.7z"/> </symbol> <symbol id="ico-pool2023" y="0px" viewBox="0 0 100 100" ><style type="text/css"> .st0x{fill:#086EF7;}</style><g><path class="st0x" d="M92.2,36.8c-8-1.5-16.1-3.1-23.9-4.6l-4.6-0.9c-0.3-0.1-0.6-0.1-0.9-0.2l9.4-10.7c0.2-0.2,0.2-0.5,0-0.7L59.8,1.4c-0.1-0.1-0.2-0.2-0.4-0.2S59.1,1.3,59,1.4L38.2,25c-0.2,0.2-0.2,0.5,0,0.7l3.2,4.7c-0.1,0-0.2,0-0.3,0.1l-5.7,1.1c-9,1.7-18.4,3.5-27.6,5.3c-1.1,0.2-1.4,0.8-1.4,1.7c0,11.6,0,28.5,0,40v10.1c0,0.2,0,0.4,0,0.7c0,0.1,0,0.2,0,0.3c0,0.2,0.2,0.4,0.4,0.5c0.1,0,0.2,0.1,0.3,0.1c0.2,0.1,0.4,0.1,0.6,0.1l7.7,1.6c10.1,2,20.4,4.1,30.7,6.2c0.3,0.1,0.5,0.1,0.8,0.2c1,0.2,2,0.4,3,0.4c0.4,0,0.7,0,1.1-0.1c7.9-1.5,15.8-3.1,23.6-4.7c2.4-0.5,4.8-1,7.3-1.5c2.6-0.5,5.2-1.1,7.8-1.6l3.4-0.7c0.2,0,0.4-0.3,0.4-0.5c0-0.1,0-0.2,0-0.3c0-0.2,0-0.4,0-0.6V78.4c0-11.6,0-28.5,0-40.1C93.5,37.4,93.1,36.9,92.2,36.8z M59.1,5.7L60,7c0.9,1.2,1.7,2.5,2.5,3.7c0.6,0.9,1.2,1.7,1.8,2.6c1.4,2.1,2.9,4.2,4.3,6.3c0.3,0.4,0.2,0.4,0,0.7c-4.6,5.2-9.3,10.6-14.4,16.4c-0.3,0.3-0.5,0.4-0.9,0.3c-0.8-0.2-1.6-0.3-2.4-0.5c-0.6-0.1-1.2-0.2-1.7-0.3c-0.2,0-0.4-0.2-0.4-0.2c-2-2.9-3.9-5.7-6-8.7l-1.1-1.6L59.1,5.7z M48.5,86.2v9.2c0,0.1,0,0.1,0,0.2c-0.1,0-0.2,0-0.3,0l-10.9-2.2c-9.2-1.8-18.3-3.7-27.5-5.5c-0.4-0.1-0.4-0.1-0.4-0.5c0-10,0-20.1,0-30.1V40.6v-0.1l11.2,2.1c9,1.7,18.3,3.5,27.5,5.2c0.4,0.1,0.4,0.1,0.4,0.5C48.5,59.1,48.5,75.3,48.5,86.2z M50.8,44.9c-0.9,0.2-1.8,0-2.8-0.2c-9.4-1.8-19-3.6-28.3-5.4l-5.1-1c0.2,0,0.3-0.1,0.5-0.1l7.4-1.4c6.6-1.3,13.5-2.6,20.2-3.8c0.4-0.1,0.5,0,0.7,0.3c0.4,0.6,0.8,1.2,1.2,1.8C44,35,43,34.9,42.1,34.8c-0.1,0-0.1,0-0.2,0l-2.6,0.5c-0.3,0-0.4,0.3-0.4,0.5c0,0.3,0.2,0.5,0.4,0.5s15.9,3.2,22.2,4.4c0.1,0,0.1,0,0.2,0l2.9-0.5c0.3,0,0.4-0.3,0.4-0.5c0-0.3-0.2-0.5-0.4-0.5L57,37.7c0.1-0.1,0.2-0.3,0.4-0.4c1-1.2,2-2.3,3-3.4c0.1,0,0.3,0,0.5,0c6.9,1.3,13.7,2.6,20.6,3.9l2.3,0.4c0.4,0.1,0.8,0.1,1.1,0.2c-1.2,0.2-2.4,0.5-3.6,0.7l-6,1.2C67.4,41.8,59.1,43.4,50.8,44.9z M89.7,87.9c-9.7,1.9-19.5,3.9-29,5.8L52,95.4c-0.2,0-0.4,0.1-0.6,0.1v-8.1c0-11,0-27.8,0-39c0-0.6,0.1-0.7,0.7-0.8c9.8-1.9,19.7-3.8,29.3-5.6l8.7-1.7c0.1,0,0.3,0,0.4-0.1v8.4c0,10.7,0,27.2,0,38.1C90.5,87.6,90.4,87.7,89.7,87.9z"/></g><polygon class="st0x" points="50,46.3 91.4,39 91.4,89 49.8,97.9 49.8,50 "/></symbol> </defs> </svg> <header class="header"> <aside id="onet-ad-flat-belkagorna" data-autoslot="0"> </aside> <style>#onet-ad-flat-belkagorna:before { content: ''; display: table; padding-top: 7.8125%; width:0; float: left} #onet-ad-flat-belkagorna:after {content: '';display: table;clear: both;}</style><script>(function (o,t,e,r,s){function d(){if(c||!l.meta||"tag"===l.meta.server||l.data&&l.data.meta&&l.data.meta.height){if(!t){var e=document.getElementById(l.id);if(!e)return void console.warn("BackRequest warning: ad container's expected id = "+l.id);e.className+=" dlapi-placeholder"}e=window.onetAds||window.dlApi;e?(e.cmd=e.cmd||[],e.cmd.push(function(a){function e(){if(r)return(t=a.defineSlot(l.slot,l.id)).setCollapseEmpty(!0),t.setProperty("backRender",!0),a.fetch();var t,e={};if((t=a.defineSlot(l.slot,l.id,{ir:a.prepareUniqueId()})).setProperty("backRender",!0),a.toFetch=a.toFetch.filter(function(e){return e!==t}),c)return t.noAd(),e={adserver:"das",slot:l.slot,type:"unfilled"},n(e);var d=a.defineAd(l.adid,t,l.type,l.html,l.js,l.data.meta.width,l.data.meta.height,l.data,l.meta,l.prio,void 0,l.gctx,l.lctx);d.prepareContainer(),t.registerAd(d),a.addLazyAd(d),e={adid:l.adid,adserver:"das",body:o,slot:l.slot,status:200,type:"filled"},n(e)}var t,d,i,n=function(e){var t={adsSlots:{}};t.adsSlots[l.id]=[e],a.fire("backendEmission",t)};a.isReady?e():a.on("onready",function(){e()}),t=s,d=l.id,(i=document.getElementById(d+"-fallback-styles"))||((i=document.createElement("style")).setAttribute("id",d+"-fallback-styles"),document.head.appendChild(i)),i.innerHTML=t})):console.warn("BackRequest warning: dlApi or oneAds object expected. adBody.id= "+l.id)}else console.warn("BackRequest warning: missing height in data.meta section")}var l=JSON.parse(o),c="empty"===l.type;e?d():(window.dlApiBackendRequesting=window.dlApiBackendRequesting||{},window.dlApiBackendRequesting[l.id]=d)} )('{\"lctx\":\"eJx1kNFOwzAMRf8lrzTgpO1K-xvbnqt0MZVFlkxJVg0Q_467DijSeInk6xPfa3-IgWwfTUbRwSMU4hDRZJqwJys6samastZiJSd6Z1SoVsOlqf90XMjceXEmywHdqxlD9GZNTBgTBc-QBl1L0BLKnWo7VXcADwD8Mm7RuMVdqapVszumTEfOyElxQn_-DkupR0cjDY6VHM9YCEceKePxNqGp4bktxUq_E6LaKehKWIdIGBlkyJo0l__tNjcWq-AxS2PlHeYtsfHvrGu5fGKluGUsfm6dT64_BHs9c1NttCqftqfgU4jkR7n3NK9gnPj8Au70iiM\",\"gctx\":\"eJw9jUsKwjAQhu8y6yzaWIzkKiIhbUYJaR5kxpYi3t3pxs3A_5rvAz64grzXnsDCaKarHi-gwHf0YrTu9ypyKQx2VBBwiws6PhpKGpAS1yY5bljYccxI7HOTrpmGwZibNgoiuVznuMrk6VdCBQkPIQYCe_8jWg2eU4SHAsJXPv91X0LNYLUWL_KJnN8UC5IcigE7fH_WZkCN\",\"type\":\"tpl\",\"body\":\"\",\"adid\":\"das,1750893,647352\",\"slot\":\"flat-belkagorna\",\"width\":\"1920\",\"height\":\"150\",\"html\":\"\",\"js\":\"\",\"id\":\"onet-ad-flat-belkagorna\",\"prio\":10,\"data\":{\"fields\":{\"actionCountCollapse\":null,\"actionCountExpand\":null,\"collapseButton\":\"\",\"collapsedClick\":\"https://portret.businessinsider.com.pl/quiz.html\",\"collapsedImage\":\"https://ocdn.eu/lps/1746213/creative/000/000647/000647352/1920x150%20kopia_portretfina_nowe_logo.jpg\",\"expandButton\":\"\",\"expandedClick1\":\"\",\"expandedHtml\":\"\",\"expandedImage\":\"\",\"gde_fastid\":null,\"gde_id\":null,\"gde_inscreen\":null,\"gde_stparam\":null,\"gde_subdomena\":\"onet\",\"impression1\":null,\"impression2\":null,\"impressionActiveview\":null,\"impressionJs\":null,\"infoText\":\"Autopromocja\",\"infoTextBackground\":\"transparent\",\"infoTextColor\":\"#FFF\",\"infoTextShow\":\"text-all\",\"screeningClick\":null,\"screeningImage\":null,\"separator\":null,\"stickyClick\":\"https://portret.businessinsider.com.pl/quiz.html\",\"stickyImage\":\"https://ocdn.eu/lps/1746213/creative/000/000647/000647352/1920x75_portretfina_nowe_logo.jpg\"},\"meta\":{\"actioncount\":\"https://csr.onet.pl/eclk/das,1750893,647352/IP=202502201957073836581198/IV=202502201957073836581198/IR=202502201957073836764220/GCTX=eJyrVsouL0pRslLSLihKLM_XLshPSSzJzlTSUcpJzCoBihsAmXkFiVBWcWp6fFFiHkiDkRGIX5wDZBoq1QIAL0UVCg/SLOT=flat-belkagorna/NID=1746213/S=BUSINESSINSIDER/A=PRAWO/SID=onet-ad-flat-belkagorna/DID=114912/\",\"adclick\":\"https://csr.onet.pl/1746213/clk/das,1750893,647352?gctx=eJyFUU1v4jAQ_S--kmxtJyEkt3bhEHUFVQL0GE2xibwEO7IdaLfqf98xraqVth-X8cy8N37z8UyuSUnu6uv7FYnITU1KGpGfza_VGtP7Hnz8IPsDdMZqQMK8mpOSsbRgPCLVHXI45RnlnLIiy2mezJJpNmOsmCG5qj_E82mKccC3X9ffbg9nK5AzGSyczWQwAvxBXZAefntE6CXQA7z7TnatBR3KOH_NuB4Dhn6D782mqZaLBk1TzRd1yC7q7SK0KsCFMIxIjJY-BhH_v4JPdwPiJK1XTtpWoXyK40RkZ2W7M3qvutGCV0a3SHL4vo0eUx7TZM2KkmUlpRNK0eJn0nl1BC9Fa-VJ6lHiYX7gaeSjt9AeTo6Uz-TBmnOQ60F3I3TIIZvl7XJ1v8QfjqDHPez8aKVFoBmUQOclIr36vqN0zWiZ0H87GqwR485fZktYRJz6EwRZweljniHBPTkvj-979EOPOuLCydMpZ8lVMxjtjFW6izdaBVnoyctfZBq6OA&at=1740077827&uuid=29c8e4eb80fd3982a4383053f5231f99&URL=\",\"adid\":\"das,1750893,647352\",\"autoscale\":1,\"container_wrapper\":\"\",\"height\":\"150\",\"inIFrame\":false,\"isGamNativeFormat\":false,\"slot\":\"flat-belkagorna\",\"width\":\"1920\"},\"tplCode\":\"1746213/Sponsoring-Universal\",\"tplPath\":\"tpl/4f628b2c4c47fc9a61224a3a21990dbc.js\"},\"meta\":{\"server\":\"das\",\"async_render\":false,\"mailing_meta\":null,\"set_slot_size\":true,\"viewability_cfg\":null,\"async_viewability\":true,\"enable_conversion_tracking\":true,\"viewability\":1},\"bid_rate\":0}',false,true,true,"#onet-ad-flat-belkagorna:before { content: ''; display: table; padding-top: 7.8125%; width:0; float: left} #onet-ad-flat-belkagorna:after {content: '';display: table;clear: both;}")</script> <div class="header_wrapper" data-screening-sticky-start="1"> <div class="header_left"> <a class="header_hamburger" id="menu-hamburger-button" href="javascript:void(0)" data-section="hamburger-menu"> <span class="header_hamburger_span header_hamburger_span--1"></span> <span class="header_hamburger_span header_hamburger_span--2"></span> <span class="header_hamburger_span header_hamburger_span--3"></span> <span class="header_hamburger_span header_hamburger_span--4"></span> </a> </div> <div class="header-logo" data-section="header-logo"> <a href="/" class="header-logo-link"> <picture> <img class="header-logo-img" height="25" width="283" src="https://ocdn.eu/businessinsider/static/BI-HorizontalLockup-Black-min.png" alt="businessinsider.com.pl"> </picture> </a> </div> <div class="header-right"> <a id="buy-subscription" class="subscription" href="https://businessinsider.com.pl/subskrypcja?src=topBar&tpcc=topBar&articleUrl=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki">Kup subskrypcję</a> <div class="loginbar-icon" id="loginBar"> <span class="loginbar-icon-people"> <svg viewBox="0 0 18.783 17.699"> <use xlink:href="#ico-loginbar-profile"></use> </svg> </span> <span class="loginbar-icon-text">Zaloguj się</span> </div> <script> function loadScript(src, callback) { let s,r,t; r = false; s = document.createElement('script'); s.async = true; s.src = src; s.onload = s.onreadystatechange = () => { if (!r && (!this.readyState || this.readyState == 'complete')){ r = true; callback(); } }; t = document.getElementsByTagName('script')[0]; t.parentNode.insertBefore(s, t); } window.addEventListener('load', function() { loadScript('https://ocdn.eu/faktucs/loginbar/5_2_6_loginbar.js', () => { const domElement = document.getElementById('loginBar'); const loginBar = new LoginBarSdk('https://businessinsider.com.pl', 'www.businessinsider.com.pl.okonto.front.onetapi.pl', false, false, false, true); loginBar.setConfiguration({ initElement: 'text', defaultAvatarSvg: '<svg viewBox="0 0 18 20"><use xlink:href="#ico-loginbar-profile-blue"></use></svg>', modal: { links: [ { icon: null, text: 'Twoje dane', url: 'https://konto.onet.pl/dashboard', class: 'full-width centered'}, { icon: null, text: 'Zmień hasło', url: 'https://konto.onet.pl/change-password', class: 'full-width centered'}, { icon: null, text: 'Twoja Subskrypcja', url: 'https://konto.onet.pl/subscriptions', class: 'full-width centered'} ] } }); loginBar.setCustomModalRendering(renderModal); loginBar.init(domElement); }); }); function renderModal() { const container = document.createElement('div'); container.classList.add('loginbar-container'); /* Profile info */ const profileInfo = document.createElement('div'); profileInfo.classList.add('loginbar-profile-info'); const loggedAsInfo = document.createElement('div'); loggedAsInfo.classList.add('loginbar-logged-as'); loggedAsInfo.innerHTML = "Witaj!<br><b>"+this.user?.login+"</b>"; if (this.user.avatar) { const avatarImage = document.createElement('img'); avatarImage.src = this.user?.avatar; avatarImage.alt = 'profile image'; profileInfo.appendChild(avatarImage); } else { const avatarDefault = document.createElement('div'); avatarDefault.className = 'loginbar-modal-icon'; avatarDefault.innerHTML = '<svg viewBox="0 0 18 20"><use xlink:href="#ico-loginbar-profile-blue"></use></svg>'; profileInfo.appendChild(avatarDefault); } profileInfo.appendChild(loggedAsInfo); /* Custom links */ const links = document.createElement('div'); links.classList.add('loginbar-links'); const linksList = this.configuration.modal.links || []; linksList.forEach(link => { const linkElement = document.createElement('div'); linkElement.className = 'link ' + link.class; if (link.id) { linkElement.setAttribute('id', link.id); } if (link.icon) { const icon = document.createElement('span'); icon.classList.add(link.icon); linkElement.appendChild(icon); } const hyperlink = document.createElement('a'); hyperlink.href = link.url; hyperlink.innerText = link.text; linkElement.appendChild(hyperlink); links.appendChild(linkElement); }); const logoutButton = document.createElement('div'); logoutButton.className = 'logout-button'; logoutButton.innerText = 'WYLOGUJ SIĘ'; logoutButton.addEventListener('click', async (e) => { e.preventDefault(); await this.accountLogout.call(this.accountLoginConfig); window.location.reload(); }); container.appendChild(profileInfo); container.appendChild(links); container.appendChild(logoutButton); document.addEventListener('click', async (event) => { if( !container.contains(event.target) && !this.initialElement.contains(event.target) && container.classList.contains('show') ) { container.classList.toggle('show'); } }); this.initialElement.after(container); const logout = document.querySelector('#logout'); if (logout) { logout.addEventListener('click', async (e) => { e.preventDefault(); await this.accountLogout.call(this.accountLoginConfig); window.location.reload(); }); } } document.addEventListener('paywall.analytics.completed', function() { if(paywall.user.isPaying) { const buySubscription = document.querySelector('#buy-subscription'); buySubscription.innerText = 'Premium'; buySubscription.href = 'https://businessinsider.com.pl/premium'; } }); </script> <div class="header-right-icons"> <a href="/szukaj" class="header-icon-link ico-search" data-section="header-ico-search"> <svg viewBox="0 0 23 23" class="header-icon-svg"> <use xlink:href="#ico-search"></use> </svg> </a> </div> </div> </div> <nav class="menu-hamburger"> <ul class="first-level"> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/premium"> Premium </a> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/gospodarka"> Gospodarka </a> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gospodarka/przepisy"> Przepisy </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gospodarka/podatki"> Podatki </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gospodarka/makroekonomia"> Makroekonomia </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gospodarka/fundusze"> Fundusze </a> </li> </ul> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/gielda"> Giełda i waluty </a> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/kursy-walut"> Kursy walut </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/indeksy"> Indeksy </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/akcje"> Akcje </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/surowce"> Surowce </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/obligacje"> Obligacje </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/komunikaty-gieldowe"> Komunikaty giełdowe </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/kalendarium-gieldowe"> Kalendarium giełdowe </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/gielda/kryptowaluty"> Kryptowaluty </a> </li> </ul> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/prawo"> Prawo </a> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/prawo/firma"> Firma </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/prawo/podatki"> Podatki </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/prawo/praca"> Praca </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/prawo/opinie"> Opinie </a> </li> </ul> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/technologie"> Technologia i trendy </a> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/technologie/nowe-technologie"> Nowe technologie </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/technologie/blockchain"> Blockchain </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/technologie/motoryzacja"> Motoryzacja i transport </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/technologie/emobility"> E-mobility </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/technologie/nauka"> Nauka </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/magazyn-business-insider-polska"> BI Magazine </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/business-insider-trends"> BI Trends </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/technologie/digital-poland"> Digital Poland </a> </li> </ul> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/biznes"> Biznes </a> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/biznes/startupy"> Startupy </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/biznes/inwestowanie"> Inwestowanie </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/biznes/media"> Media i marketing </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/biznes/rozwoj-osobisty"> Rozwój osobisty </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/biznes-teraz"> Biznes Teraz </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/biznes/in-business"> InBusiness </a> </li> </ul> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/nieruchomosci"> Nieruchomości </a> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/praca"> Praca </a> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="/poradnik-finansowy"> Poradnik finansowy </a> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/poradnik-finansowy/kredyty"> Kredyty </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/poradnik-finansowy/leasing"> Leasing </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/poradnik-finansowy/oszczedzanie"> Oszczędzanie </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/poradnik-finansowy/inwestowanie"> Inwestowanie </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/poradnik-finansowy/ubezpieczenia"> Ubezpieczenia </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/poradnik-finansowy/kalkulatory"> Kalkulatory </a> </li> </ul> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="https://travel.businessinsider.com.pl/"> Business Insider Travel <span class="first-level_link_label">(NOWE)</span> </a> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="https://businessinsider.com.pl/kryptowaluty"> Kryptowaluty <span class="first-level_link_label">REKLAMA</span> </a> </li> <li class="first-level_item"> <a data-section="menu-hamburger-first-level" class="first-level_link" href="#"> Więcej </a> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/wiadomosci"> Wiadomości </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/polityka"> Polityka </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/lifestyle"> Lifestyle </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/sport"> Sport </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/wideo"> Wideo </a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="/autorzy"> Autorzy </a> </li> </ul> </li> <li class="first-level_item first-level_item--edition-menu"> <span data-section="menu-hamburger-first-level" class="first-level_link"> Edycja: POLSKA </span> <ul class="second-level"> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="https://www.businessinsider.com/?IR=C">US</a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="https://www.businessinsider.de/?IR=C">DE</a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="https://www.businessinsider.in/">IN</a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="https://www.businessinsider.jp/">JP</a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="https://businessinsider.mx/">MX</a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="https://www.businessinsider.nl/?IR=C">NL</a> </li> <li class="second-level_item"> <a data-section="menu-hamburger-second-level" class="second-level_link" href="https://www.businessinsider.es/">SP</a> </li> </ul> </li> </ul> <div class="social-links"> <a href="https://www.facebook.com/BIPolska/" target="_blank" rel="noopener" data-section="find-us-facebook" aria-label="icon Facebook"> <svg viewBox="0 0 28 28" class="social-links_icons"> <use xlink:href="#ico-facebook"></use> </svg> </a> <a href="https://twitter.com/BiPolska/" target="_blank" rel="noopener" data-section="find-us-twitter" aria-label="icon Twitter"> <svg viewBox="0 0 28 28" class="social-links_icons"> <use xlink:href="#ico-twitter"></use> </svg> </a> <a href="https://www.linkedin.com/company/business-insider-polska" target="_blank" rel="noopener" data-section="find-us-linkedin" aria-label="icon LinkedIn"> <svg viewBox="0 0 28 28" class="social-links_icons"> <use xlink:href="#ico-linkedin"></use> </svg> </a> <a href="https://businessinsider.com.pl/.feed" target="_blank" rel="noopener" data-section="find-us-rss" aria-label="icon RSS"> <svg viewBox="0 0 28 28" class="social-links_icons"> <use xlink:href="#ico-rss"></use> </svg> </a> </div> </nav> <div class="header-search"> <form action="/szukaj" method="get" class="header-search_form"> <input type="text" id="inpsearch" class="header-search_input" placeholder="Szukaj w serwisie..." name="q"> <button type="submit" name="header-search-button" class="header-search_icon-link header-search_input-icon"> <svg viewBox="0 0 23 23" class="header-icon-svg"> <title>header-search-button</title> <use xlink:href="#ico-search"></use> </svg> </button> </form> </div> </header> <nav class="menu-first-level"> <a data-section="menu-first-level" class="menu-first-level-link" href="/premium"> Premium </a> <a data-section="menu-first-level" class="menu-first-level-link" href="/gospodarka"> Gospodarka </a> <a data-section="menu-first-level" class="menu-first-level-link" href="/gielda"> Giełda i waluty </a> <a data-section="menu-first-level" class="menu-first-level-link--active" href="/prawo"> Prawo </a> <a data-section="menu-first-level" class="menu-first-level-link" href="/technologie"> Technologia i trendy </a> <a data-section="menu-first-level" class="menu-first-level-link" href="/biznes"> Biznes </a> <a data-section="menu-first-level" class="menu-first-level-link" href="/nieruchomosci"> Nieruchomości </a> <a data-section="menu-first-level" class="menu-first-level-link" href="/praca"> Praca </a> <a data-section="menu-first-level" class="menu-first-level-link" href="/poradnik-finansowy"> Poradnik finansowy </a> </nav> <div class="main-content"> <div class="breadcrumbs" data-section="breadcrumbs"> <a class="breadcrumbs_elem" href="https://businessinsider.com.pl/">Business Insider</a> <a class="breadcrumbs_elem" href="https://businessinsider.com.pl/prawo">Prawo</a> <span class="breadcrumbs_elem">Podatki</span> </div> <div class="category-title-container"> <h1 class="category-list_title">Podatki</h1> </div> </div> <div class="grid-container grid-base-system"> <section class="single-section-horizontal list-1-b-1-s-3-s content-columns-wide"> <div class="list_1b-1s_3s-container category-driver" data-section="test_section"> <div class="category-driver_1-row"> <a href="https://businessinsider.com.pl/prawo/podatki/telefon-moze-byc-odliczony-od-podatku-fiskus-potwierdza/s9hx73j" class="list-item list-item--first item--m" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/Rw8k9kpTURBXy9kZjllNWIxNzRkZGUyMTkzMDc3NWRiNjRjMTI2NTYwNy5qcGeSlQMAzI7NEY7NCeKTBc0COs0BfN4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/aPOk9kpTURBXy9kZjllNWIxNzRkZGUyMTkzMDc3NWRiNjRjMTI2NTYwNy5qcGeSlQMAzI7NEY7NCeKTBc0COs0BfN4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="570" height="380" alt="Telefon może być odliczony od podatku? Fiskus odpowiada" src="https://ocdn.eu/pulscms-transforms/1/qxpk9kpTURBXy9kZjllNWIxNzRkZGUyMTkzMDc3NWRiNjRjMTI2NTYwNy5qcGeSlQMAzI7NEY7NCeKTBc0COs0BfN4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h3 class="item_title"> Telefon może być odliczony od podatku? Fiskus odpowiada </h3> <div class="item_date"> <time class="item_time" datetime="2025-02-20T13:14:12.000Z"> dzisiaj 14:14 </time> <span class="item_author"> izz </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/rozliczenie-pit-jako-osoba-samotnie-wychowujaca-dziecko-co-sprawdzaja-urzednicy/nj6b2wn" class="list-item item--m item--m--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/rZxk9kpTURBXy8zN2E1YWZiYTE2YjNkZGFjZDE3MmIxYzMxYjdjMDg0Yy5qcGeSlQMAzMHNGGDNDbeTBc0BLMyq3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/R_1k9kpTURBXy8zN2E1YWZiYTE2YjNkZGFjZDE3MmIxYzMxYjdjMDg0Yy5qcGeSlQMAzMHNGGDNDbeTBc0BLMyq3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="300" height="170" alt="Rozliczenie PIT samotnych rodziców. Wiemy, co sprawdza skarbówka w 2025 r." src="https://ocdn.eu/pulscms-transforms/1/7_dk9kpTURBXy8zN2E1YWZiYTE2YjNkZGFjZDE3MmIxYzMxYjdjMDg0Yy5qcGeSlQMAzMHNGGDNDbeTBc0BLMyq3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h3 class="item_title"> Rozliczenie PIT samotnych rodziców. Wiemy, co sprawdza skarbówka w 2025 r. </h3> <div class="item_date"> <time class="item_time" datetime="2025-02-20T05:22:46.000Z"> dzisiaj 06:22 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> </div> <div class="category-driver_2-row list-3-columns"> <a href="https://businessinsider.com.pl/prawo/podatki/ordynacja-podatkowa-do-zmiany-oto-co-nas-czeka/vx50sky" class="list-item item--m item--m--img-right list-3-columns_item" > <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h3 class="item_title"> Ministerstwo przedstawiło plan zmian w Ordynacji podatkowej. Oto co nas czeka </h3> <div class="item_date"> <time class="item_time" datetime="2025-02-19T06:34:23.000Z"> wczoraj 07:34 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/wymogi-zatrudnienia-dla-spolek-na-estonskim-cit-sa-nowe-interpretacje/vec8blc" class="list-item item--m item--m--img-right list-3-columns_item" > <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h3 class="item_title"> Estoński CIT. Jak liczyć zatrudnienie? Są nowe interpretacje fiskusa </h3> <div class="item_date"> <time class="item_time" datetime="2025-02-18T06:05:58.000Z"> wtorek 07:05 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/ulgi-podatkowe-moga-byc-game-changerem-analizujemy-korzysci/qfx777k" class="list-item item--m item--m--img-right list-3-columns_item" > <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h3 class="item_title"> Szukasz oszczędności w JDG? Wybierz swoją ulgę podatkową. To ostatni moment </h3> <div class="item_date"> <time class="item_time" datetime="2025-02-17T06:21:12.000Z"> poniedziałek 07:21 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> </div> </div> </section> <section class="ad-space all-columns-wide no-padding"> <div class="all-columns-wide no-padding"> <aside class="placeholder screening top wide floating" data-run-module="local/main.simpleAd" data-configuration="{"slotName":"top","enabled":true,"displayIndex":2}" ></aside> <aside class=" collapsed" data-run-module="local/main.commercialBreak" data-configuration="{"slotName":"layer","querySelector":"body section a, .stream-list a","blackList":[],"extraData":{"layer":{"lazy":"0"}},"enabled":true,"displayIndex":3}" ></aside> </div> </section> <main class="main"> <div class="stream-list" > <a href="https://businessinsider.com.pl/prawo/podatki/czy-musze-informowac-fiskusa-o-zmianie-profilu-dzialalnosci-i-stawki-ryczaltu/r0gf01d" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/tH7k9kpTURBXy9iYjM3NDRiYmEyNzViMWQ0MmJmNTc5OTQ0NzE5OGU3NS5qcGeSlQMAzQI5zRVgzQwHkwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/XYOk9kpTURBXy9iYjM3NDRiYmEyNzViMWQ0MmJmNTc5OTQ0NzE5OGU3NS5qcGeSlQMAzQI5zRVgzQwHkwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Zmieniasz profil działalności (PKD) i stawkę podatku? Tłumaczymy obowiązki" src="https://ocdn.eu/pulscms-transforms/1/Um7k9kpTURBXy9iYjM3NDRiYmEyNzViMWQ0MmJmNTc5OTQ0NzE5OGU3NS5qcGeSlQMAzQI5zRVgzQwHkwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Zmieniasz profil działalności (PKD) i stawkę podatku? Tłumaczymy obowiązki </h2> <p class="item_lead"> Przedsiębiorcy mają czas do 20 lutego na wybór lub zmianę formy opodatkowania. Część osób prowadzących działalność gospodarczą zmienia jednak profil, co oznacza zmianę kodu działalności, ale też może oznacza zmianę stawki podatku. Czy trzeba to zgłaszać fiskusowi, a jeśli tak to w jakim terminie? – pyta czytelnik. Odpowiadamy. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-17T06:18:02.000Z"> poniedziałek 07:18 </time> <span class="item_author">ŁZ</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/pit-za-2024-r-co-musisz-wiedziec-to-minimum/ytyjm1n" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/W1bk9kpTURBXy80OTEzMzRiNWE3OGE4Y2NjNGZhM2M0YjRjNjgwMjFjMi5qcGeSlQMBAM0dQ80QdpMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/nt_k9kpTURBXy80OTEzMzRiNWE3OGE4Y2NjNGZhM2M0YjRjNjgwMjFjMi5qcGeSlQMBAM0dQ80QdpMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="PIT za 2024 r. od dziś. To minimum, co musisz wiedzieć" src="https://ocdn.eu/pulscms-transforms/1/xVQk9kpTURBXy80OTEzMzRiNWE3OGE4Y2NjNGZhM2M0YjRjNjgwMjFjMi5qcGeSlQMBAM0dQ80QdpMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> PIT za 2024 r. od dziś. To minimum, co musisz wiedzieć </h2> <p class="item_lead"> Zeznania roczne za 2024 r. można składać od soboty 15 lutego do 30 kwietnia. Chodzi o różnego rodzaju dochody, a więc z pracy, zlecenia, umów o dzieło, emerytury, najmu i sprzedaży nieruchomości, a także z działalności gospodarczej. Wypełnienie PIT dla większości powinno być proste. Można też skorzystać z PIT-ów wypełnionych przez administrację skarbową. Jednak w takim przypadku warto sprawdzić zeznanie. Nowością w tym roku jest aplikacja. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-15T06:00:00.000Z"> sobota 07:00 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/pit-za-2024-r-skarbowka-zacheca-do-formy-elektronicznej/dznqfw7" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/E26k9kpTURBXy9lY2M5ZjQ1ZTFmZWE3MmYyMTRhZTU3YzgzMmY2YWE4Ny5qcGeSlQMAzJ3NE4jNCvyTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/0O6k9kpTURBXy9lY2M5ZjQ1ZTFmZWE3MmYyMTRhZTU3YzgzMmY2YWE4Ny5qcGeSlQMAzJ3NE4jNCvyTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Od jutra można składać PIT za 2024 r. Skarbówka zachęca do jednej formy" src="https://ocdn.eu/pulscms-transforms/1/UWik9kpTURBXy9lY2M5ZjQ1ZTFmZWE3MmYyMTRhZTU3YzgzMmY2YWE4Ny5qcGeSlQMAzJ3NE4jNCvyTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Od jutra można składać PIT za 2024 r. Skarbówka zachęca do jednej formy </h2> <p class="item_lead"> Już jutro, 15 lutego, zaczyna się Akcja PIT. Krajowa Administracja Skarbowa zachęca do korzystania z elektronicznej formy składania zeznań PIT za 2024 r., a w szczególności do korzystania z usługi Twój e-PIT. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-14T13:30:08.000Z"> piątek 14:30 </time> <span class="item_author">ŁZ</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/jak-uzyskac-ulge-podatkowa-po-powrocie-do-polski/rtplgqg" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/qdzk9kpTURBXy9lNWZlNjFjYmMyNzFmMWEzYzUzYzczZDI5ODFlOTcwNi5qcGeSlQMAzQHFzRlDzQ42kwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/1vvk9kpTURBXy9lNWZlNjFjYmMyNzFmMWEzYzUzYzczZDI5ODFlOTcwNi5qcGeSlQMAzQHFzRlDzQ42kwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Fiskus ma prezent dla Polaków deportowanych z USA, ale też innych, którzy u nas się osiedlą" src="https://ocdn.eu/pulscms-transforms/1/KEnk9kpTURBXy9lNWZlNjFjYmMyNzFmMWEzYzUzYzczZDI5ODFlOTcwNi5qcGeSlQMAzQHFzRlDzQ42kwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Fiskus ma prezent dla Polaków deportowanych z USA, ale też innych, którzy u nas się osiedlą </h2> <p class="item_lead"> Nieważne, z jakiego powodu Polak wraca do kraju, fiskus każdemu oferuje ulgę w podatku dochodowym i to przez cztery lata z rzędu. Dotyczy to więc również osób, którzy zostaną deportowani do Polski na mocy decyzji Donalda Trumpa, prezydenta USA. Z ulgi w Polsce mogą również skorzystać obcokrajowcy. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-14T05:24:28.000Z"> piątek 06:24 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> </div> <div class="stream-list" > <a href="https://businessinsider.com.pl/prawo/podatki/pit-39-sprzedales-mieszkanie-w-2024-r-rozlicz-sie-i-skorzystaj-z-ulgi/e36em7y" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/u55k9kpTURBXy8zMWY5NzJmZDM4NmU1NjA1MjgzNTUwNDQxYTI0YWYwZS5qcGeSlQMAzQFPzRYTzQxqkwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/lH-k9kpTURBXy8zMWY5NzJmZDM4NmU1NjA1MjgzNTUwNDQxYTI0YWYwZS5qcGeSlQMAzQFPzRYTzQxqkwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="PIT-39. Sprzedałeś mieszkanie w 2024 r.? Sprawdź, jak skorzystać z ulgi i nie zapłacić podatku" src="https://ocdn.eu/pulscms-transforms/1/6kgk9kpTURBXy8zMWY5NzJmZDM4NmU1NjA1MjgzNTUwNDQxYTI0YWYwZS5qcGeSlQMAzQFPzRYTzQxqkwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> PIT-39. Sprzedałeś mieszkanie w 2024 r.? Sprawdź, jak skorzystać z ulgi i nie zapłacić podatku </h2> <p class="item_lead"> PIT-39 za 2024 r. muszą złożyć podatnicy, którzy kupili nieruchomości po 1 stycznia 2019 r. i sprzedali je w 2024 r. W tych przypadkach nie minęło bowiem pięć lat od zakupu. Mogą jednak skorzystać z ulgi mieszkaniowej. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-13T05:00:00.000Z"> 13.02.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/oczekiwania-i-postulaty-biznesu-wobec-zmian-podatkowych-w-polsce/bwdyq5w" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/-Vfk9kpTURBXy9iZDY3OTk3YWZkNjFhOGM3NGFmNjkyY2I4NmE4MjhjNS5qcGeSlQMAAM0PAM0IcJMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/HiJk9kpTURBXy9iZDY3OTk3YWZkNjFhOGM3NGFmNjkyY2I4NmE4MjhjNS5qcGeSlQMAAM0PAM0IcJMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Deregulacja w podatkach? Takich zmian chcą przedsiębiorcy" src="https://ocdn.eu/pulscms-transforms/1/_AHk9kpTURBXy9iZDY3OTk3YWZkNjFhOGM3NGFmNjkyY2I4NmE4MjhjNS5qcGeSlQMAAM0PAM0IcJMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Deregulacja w podatkach? Takich zmian chcą przedsiębiorcy </h2> <p class="item_lead"> Propozycje zmian podatkowych, jakie padły podczas prezentacji planu gospodarczego dla Polski, ucieszyły przedsiębiorców. Ich oczekiwania idą jednak dużo dalej. Chodzi o zmiany podatkowo-składkowe, które zostawiłyby więcej na firmowych kontach i w kieszeni osób prowadzących działalność, a także likwidację niepotrzebnych podatków i niektórych uciążliwych wymogów regulacyjnych. Czy jest szansa na takie zmiany? </p> <div class="item_date"> <time class="item_time" datetime="2025-02-12T06:38:19.000Z"> 12.02.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/fundacja-rodzinna-a-optymalizacja-podatkowa-nowe-stanowisko-kas/12serzy" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/Plxk9kpTURBXy83MTQ5MDI1ZmQzM2U2ODIxMjE3Y2U1MjFjNmU2Mzc2NS5qcGeSlQPNAVIAzRMOzQq6kwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Zr1k9kpTURBXy83MTQ5MDI1ZmQzM2U2ODIxMjE3Y2U1MjFjNmU2Mzc2NS5qcGeSlQPNAVIAzRMOzQq6kwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Optymalizacja podatków przez fundację rodzinną? Jest jasny sygnał od fiskusa" src="https://ocdn.eu/pulscms-transforms/1/Asik9kpTURBXy83MTQ5MDI1ZmQzM2U2ODIxMjE3Y2U1MjFjNmU2Mzc2NS5qcGeSlQPNAVIAzRMOzQq6kwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Optymalizacja podatków przez fundację rodzinną? Jest jasny sygnał od fiskusa </h2> <p class="item_lead"> Fundacja rodzinna to dobre rozwiązanie do gromadzenia i przekazania majątku kolejnym pokoleniom. Niektórzy starają się jednak wykorzystać fundację, aby obniżyć sobie podatki. Szef KAS właśnie potwierdził, że celem fundacji rodzinnej nie może być optymalizacja podatkowa. Kto się na nią skusi, musi liczyć się z tym, że fiskus skorzysta z wyjątkowo skutecznego narzędzia i pozbawi korzyści. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-11T06:03:53.000Z"> 11.02.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/takie-zmiany-w-podatkach-zapowiedzial-minister-finansow-plan-gospodarczy-dla-polski/xk2s195" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/QaNk9kpTURBXy84Y2NmNWUwOGJkNzM2YjU5MDdhMWQ4MmEyYjk0ZmJmZi5qcGeSlQMAPs0H0M0EZZMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Sygk9kpTURBXy84Y2NmNWUwOGJkNzM2YjU5MDdhMWQ4MmEyYjk0ZmJmZi5qcGeSlQMAPs0H0M0EZZMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="240 tys. zł zwolnienia z VAT, wyższe wpłaty na IKZE, ulga dla KGHM. To chce zmienić rząd w podatkach" src="https://ocdn.eu/pulscms-transforms/1/KLTk9kpTURBXy84Y2NmNWUwOGJkNzM2YjU5MDdhMWQ4MmEyYjk0ZmJmZi5qcGeSlQMAPs0H0M0EZZMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> 240 tys. zł zwolnienia z VAT, wyższe wpłaty na IKZE, ulga dla KGHM. To chce zmienić rząd w podatkach </h2> <p class="item_lead"> Minister finansów Andrzej Domański zapowiedział w poniedziałek wiele zmian w podatkach, jakie planuje rząd od przyszłego roku. Chodzi o podniesienie limitu zwolnienia z VAT z obecnych 200 tys. zł do 240 tys. zł, zwiększenie limitu wpłat na IKZE, ograniczenie podatku Belki, podatku od KGHM, a także zmiany w przedawnieniu podatków. To elementy nowego planu gospodarczego dla Polski. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-10T11:20:37.000Z"> 10.02.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/wysylka-pit-przed-15-lutego-sprawdz-czy-dotarl/w19f80m" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/i6Uk9kpTURBXy9kYTcwMDQ1NDM1MWIxMmUzODljMzU1YjdkZDRkZDU1MS5qcGeSlQMAzGvNB9DNBGWTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/7wEk9kpTURBXy9kYTcwMDQ1NDM1MWIxMmUzODljMzU1YjdkZDRkZDU1MS5qcGeSlQMAzGvNB9DNBGWTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Wysyłka PIT za 2024. Sprawdź, czy dotarł" src="https://ocdn.eu/pulscms-transforms/1/4yUk9kpTURBXy9kYTcwMDQ1NDM1MWIxMmUzODljMzU1YjdkZDRkZDU1MS5qcGeSlQMAzGvNB9DNBGWTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Wysyłka PIT za 2024. Sprawdź, czy dotarł </h2> <p class="item_lead"> Jak upewnić się, że twoje rozliczenie PIT za 2024 r. zostało poprawnie dostarczone? Samo wysłanie dokumentu nie oznacza, że został on skutecznie złożony. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-10T10:54:33.000Z"> 10.02.2025 </time> <span class="item_author">izz</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/samochod-premium-w-leasingu-jak-na-tym-skorzystac-i-czego-unikac/yk5v5w9" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/nMak9kpTURBXy80MmY2MmY1NzQ3OTNlZjNlOWUxNWEwNjM3MGEwMWM3Ni5qcGeSlQMAAs0b7M0PtJMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/KRSk9kpTURBXy80MmY2MmY1NzQ3OTNlZjNlOWUxNWEwNjM3MGEwMWM3Ni5qcGeSlQMAAs0b7M0PtJMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Samochód premium w leasingu. Wykup za 1 proc. wartości to błąd? Tłumaczymy" src="https://ocdn.eu/pulscms-transforms/1/kzuk9kpTURBXy80MmY2MmY1NzQ3OTNlZjNlOWUxNWEwNjM3MGEwMWM3Ni5qcGeSlQMAAs0b7M0PtJMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Samochód premium w leasingu. Wykup za 1 proc. wartości to błąd? Tłumaczymy </h2> <p class="item_lead"> Ceny samochodów rosną, a w PIT i CIT nadal jest dość niski limit dotyczący kosztów. Jak zatem korzystnie rozliczyć leasing drogiego samochodu marki premium? Czy leasing nadal jest dobrym sposobem na sfinansowanie takiego pojazdu? O tym, jakich błędów unikać, mówi w rozmowie z Business Insiderem Radosław Kowalski, doradca podatkowy prowadzący własną kancelarię podatkową. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-05T07:20:00.000Z"> 05.02.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/kontrowersje-wokol-ulgi-br-dla-podatnikow-opinia/w3qrfew" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/VY8k9kpTURBXy9hNzM2ZGNhM2M3YjZiYzYxNmQxMTdjMGU5YTY5ODRlYi5qcGeSlQMAAM0HgM0EOJMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Fwuk9kpTURBXy9hNzM2ZGNhM2M3YjZiYzYxNmQxMTdjMGU5YTY5ODRlYi5qcGeSlQMAAM0HgM0EOJMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Problemy z ulgą B+R. Jak je rozwiązać? [OPINIA]" src="https://ocdn.eu/pulscms-transforms/1/H5lk9kpTURBXy9hNzM2ZGNhM2M3YjZiYzYxNmQxMTdjMGU5YTY5ODRlYi5qcGeSlQMAAM0HgM0EOJMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Problemy z ulgą B+R. Jak je rozwiązać? [OPINIA] </h2> <p class="item_lead"> Jest już coraz mniej czasu na podjęcie decyzji, czy skorzystać z ulgi badawczo-rozwojowej (B+R) za 2024 r. oraz jakie wydatki uwzględnić w kosztach kwalifikowanych. Zbliża się bowiem termin na złożenie deklaracji na podatek dochodowy za 2024 r. Problem w tym, że nadal wiele kwestii związanych z ulgą B+R budzi wątpliwości. — Analiza interpretacji i orzeczeń nie zawsze daje pomocne wskazówki — piszą dla Business Insidera doradcy podatkowi w TPA Poland: Magdalena Jakubowska i dr Joanna Prokurat. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-05T06:31:02.000Z"> 05.02.2025 </time> <span class="item_author">Magdalena Jakubowska, TPA Poland,Joanna Prokurat, TPA Poland</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/sejm-wojna-o-jednorazowe-e-papierosy-w-tle-lobbing-i-miliardy-zlotych/8dxs0zq" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/q0Ak9kpTURBXy9lZmE1Mjc2N2MxZWRkOTViZmVjMmVjNWI3ODdkMDhkYi5qcGeSlQMAAM0HgM0EOJMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/JjPk9kpTURBXy9lZmE1Mjc2N2MxZWRkOTViZmVjMmVjNWI3ODdkMDhkYi5qcGeSlQMAAM0HgM0EOJMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Sejmowa walka o e-papierosy. W tle lobbing i wielkie pieniądze" src="https://ocdn.eu/pulscms-transforms/1/m8mk9kpTURBXy9lZmE1Mjc2N2MxZWRkOTViZmVjMmVjNWI3ODdkMDhkYi5qcGeSlQMAAM0HgM0EOJMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="editor_choice">Tylko u nas</span> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Sejmowa walka o e-papierosy. W tle lobbing i wielkie pieniądze </h2> <p class="item_lead"> Walka z ekspansją e-papierosów właśnie wchodzi w decydującą fazę. Rząd odwlekał zmiany prawa w tym obszarze, ale projekty zakładające opodatkowanie i ograniczenie sprzedaży tzw. jednorazówek w końcu trafiły do Sejmu. Branża wciąż jednak prowadzi ostrą batalię o zablokowanie przepisów. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-05T05:00:00.000Z"> 05.02.2025 </time> <span class="item_author">Jolanta Ojczyk,Grzegorz Kowalczyk</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/wyposazenie-firmy-a-skladka-zdrowotna-mamy-stanowisko-ministerstwa-zdrowia/fp0wvby" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/Fifk9kpTURBXy82ZDFhY2Q3MDRhZDUwMmViYWM3YzA1ZmFkZDU0ODNkYy5qcGeSlQMAAM0UUM0LbZMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Ob4k9kpTURBXy82ZDFhY2Q3MDRhZDUwMmViYWM3YzA1ZmFkZDU0ODNkYy5qcGeSlQMAAM0UUM0LbZMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Od wyposażenia firmy jest składka zdrowotna? Mamy stanowisko resortu zdrowia" src="https://ocdn.eu/pulscms-transforms/1/3dTk9kpTURBXy82ZDFhY2Q3MDRhZDUwMmViYWM3YzA1ZmFkZDU0ODNkYy5qcGeSlQMAAM0UUM0LbZMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Od wyposażenia firmy jest składka zdrowotna? Mamy stanowisko resortu zdrowia </h2> <p class="item_lead"> Od początku roku obowiązują zmiany w składce zdrowotnej dotyczące środków trwałych. Okazuje się, że jest jeszcze jedna, co potwierdza Ministerstwo Zdrowia w odpowiedzi na pytania Business Insidera. Chodzi o składkę zdrowotną od sprzedaży wyposażenia firmy, czyli np. smartfona wykorzystywanego w działalności gospodarczej. Do końca zeszłego roku od jego sprzedaży trzeba było zapłacić składkę zdrowotną. Od początku 2025 r. to już nie jest takie proste. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-04T05:34:21.000Z"> 04.02.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/kontrowersje-wokol-podatku-od-zlotych-monet-jest-wyrok-nsa/8yptvy7" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/1Fwk9kpTURBXy81ODk3NDQyZGZiNDRmMjkxMmQyYTA5NDhmOGM2OGJlYi5qcGeSlQMAzGzNDXzNB5WTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/6lmk9kpTURBXy81ODk3NDQyZGZiNDRmMjkxMmQyYTA5NDhmOGM2OGJlYi5qcGeSlQMAzGzNDXzNB5WTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Od złotych monet jest podatek? Zapadł ważny wyrok NSA" src="https://ocdn.eu/pulscms-transforms/1/wqyk9kpTURBXy81ODk3NDQyZGZiNDRmMjkxMmQyYTA5NDhmOGM2OGJlYi5qcGeSlQMAzGzNDXzNB5WTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Od złotych monet jest podatek? Zapadł ważny wyrok NSA </h2> <p class="item_lead"> Złoto bije kolejne rekordy, kurs przekroczył już 2800 dolarów. Nie maleje też zainteresowanie inwestorów, zwłaszcza złotymi monetami. Wygląda na to, że fiskus również chciałby coś dla siebie z tego tortu. W jednej z interpretacji uznał, że sprzedaż monet ze złota dewizowego (np. Krugerrandów) jest opodatkowana podatkiem od czynności cywilnoprawnych. To oznaczałoby, że nabywca musiałby zapłacić podatek i złożyć deklarację PCC. Sprawa trafiła do NSA, a 31 stycznia 2025 r. zapadł precedensowy wyrok. </p> <div class="item_date"> <time class="item_time" datetime="2025-02-03T05:05:55.000Z"> 03.02.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/zwrot-podatku-2024-kto-otrzyma-go-najszybciej-jest-jedna-grupa/67dvlv0" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/m0-k9kpTURBXy8xODhkZTEwYjQyNmM1ZWI5OGQzYmMyNWUzOGU5YzRkMC5qcGeSlQMAPs0H0M0EZZMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/7Pjk9kpTURBXy8xODhkZTEwYjQyNmM1ZWI5OGQzYmMyNWUzOGU5YzRkMC5qcGeSlQMAPs0H0M0EZZMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Zwrot podatku za 2024: kto otrzyma go najszybciej? Sprawdź, czy należysz do uprzywilejowanych" src="https://ocdn.eu/pulscms-transforms/1/vvCk9kpTURBXy8xODhkZTEwYjQyNmM1ZWI5OGQzYmMyNWUzOGU5YzRkMC5qcGeSlQMAPs0H0M0EZZMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Zwrot podatku za 2024: kto otrzyma go najszybciej? Sprawdź, czy należysz do uprzywilejowanych </h2> <p class="item_lead"> Kiedy rusza rozliczenie PIT za 2024 r.? Ile będziemy czekać na zwrot podatku? Zależy to głównie od dwóch czynników: kiedy złożymy zeznanie PIT oraz od sposobu jego złożenia. Ponadto jedna grupa dostanie zwrot pieniędzy szybciej. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-31T06:00:00.000Z"> 31.01.2025 </time> <span class="item_author">Ann</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/kiedy-mozna-rozliczyc-pit-za-2024-wazne-daty-podatkowe/bgncz1z" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/COwk9kpTURBXy81YTE2NTIwMmJiNTI4YTIwMDJmMDU2MDhiNGM2ODBlZS5qcGeSlQMAzQILzRODzQr8kwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/BSck9kpTURBXy81YTE2NTIwMmJiNTI4YTIwMDJmMDU2MDhiNGM2ODBlZS5qcGeSlQMAzQILzRODzQr8kwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Kiedy można rozliczyć PIT za 2024? Ważne daty, część mija już dziś" src="https://ocdn.eu/pulscms-transforms/1/Df6k9kpTURBXy81YTE2NTIwMmJiNTI4YTIwMDJmMDU2MDhiNGM2ODBlZS5qcGeSlQMAzQILzRODzQr8kwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Kiedy można rozliczyć PIT za 2024? Ważne daty, część mija już dziś </h2> <p class="item_lead"> Kiedy rusza rozliczenie PIT za 2024 r.? Kiedy dostaniemy dokumenty od pracodawcy? Kiedy mija termin rozliczenia PIT? Oto ważne daty. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-31T05:00:00.000Z"> 31.01.2025 </time> <span class="item_author">Ann</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/konczy-sie-termin-na-przeslanie-pit-11-do-urzedu-skarbowego-uwaga-na-bledy/gslcl2y" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/nM9k9kpTURBXy8zYzlkZGMzYzZkYTdlNTQ4YWZmMmZmZDVjOTk3N2Q0MC5qcGeSlQMAzJvNE2vNCuyTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/1Lyk9kpTURBXy8zYzlkZGMzYzZkYTdlNTQ4YWZmMmZmZDVjOTk3N2Q0MC5qcGeSlQMAzJvNE2vNCuyTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="PIT-11 i inne na ostatnią chwilę. Czas jest do 31 stycznia. Trzeba uważać na błędy" src="https://ocdn.eu/pulscms-transforms/1/j_Hk9kpTURBXy8zYzlkZGMzYzZkYTdlNTQ4YWZmMmZmZDVjOTk3N2Q0MC5qcGeSlQMAzJvNE2vNCuyTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> PIT-11 i inne na ostatnią chwilę. Czas jest do 31 stycznia. Trzeba uważać na błędy </h2> <p class="item_lead"> Płatnicy, w tym pracodawcy, mają czas do końca stycznia (piątek) na przesłanie do urzędu skarbowego PIT-11 i kilku innych formularzy za 2024 r. Część z nich można złożyć wyłącznie w formie elektronicznej. PIT-11 trzeba również dostarczyć pracownikom, czyli podatnikom, ale na to jest czas do końca lutego 2025 r. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-30T11:46:30.000Z"> 30.01.2025 </time> <span class="item_author">ŁZ</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/zwrot-za-taksowke-podroze-i-inne-swiadczenia-kiedy-pracownik-ma-przychod/02c63zc" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/lkkk9kpTURBXy81ZGVlOTdjMzUzOTRmMTNjZWUzYTgwMjY5NjhiMzFmMi5qcGeSlQMAzQKBzRy8zRAukwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Typk9kpTURBXy81ZGVlOTdjMzUzOTRmMTNjZWUzYTgwMjY5NjhiMzFmMi5qcGeSlQMAzQKBzRy8zRAukwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Zwrot za taksówkę trzeba opodatkować? Z innymi świadczeniami dla pracowników też są problemy" src="https://ocdn.eu/pulscms-transforms/1/a6xk9kpTURBXy81ZGVlOTdjMzUzOTRmMTNjZWUzYTgwMjY5NjhiMzFmMi5qcGeSlQMAzQKBzRy8zRAukwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Zwrot za taksówkę trzeba opodatkować? Z innymi świadczeniami dla pracowników też są problemy </h2> <p class="item_lead"> Przedsiębiorcy nadal mierzą się z problemem opodatkowania świadczeń pracowniczych. Ostatnio powrócił problem rozliczania przejazdów taksówkami. Czy pracownik musi płacić PIT, jeśli pracodawca zwraca mu koszty przejazdu taksówką? Chodzi też o rozliczanie delegacji pracowników za granicę, opodatkowanie programów motywacyjnych, ryzyko zakwestionowania samozatrudnienia i rozliczanie strat w daninie solidarnościowej. Eksperci wyjaśniają, jak obecnie należy podejść do tych problemów. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-30T06:30:50.000Z"> 30.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/amortyzacja-nieruchomosci-przez-spolki-nsa-wydal-precedensowe-wyroki/1h3eyws" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/4-0k9kpTURBXy85MDRkNWMwMTdmMTlmNDY5ZWZiOGQ0MWJjNWFhMWM0MC5qcGeSlQMAAM0PwM0I3JMFzQEEzK3eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/7Ubk9kpTURBXy85MDRkNWMwMTdmMTlmNDY5ZWZiOGQ0MWJjNWFhMWM0MC5qcGeSlQMAAM0PwM0I3JMFzQEEzK3eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Fiskus odmawiał amortyzacji spółkom nieruchomościowym. Teraz zapadły precedensowe wyroki NSA" src="https://ocdn.eu/pulscms-transforms/1/mAuk9kpTURBXy85MDRkNWMwMTdmMTlmNDY5ZWZiOGQ0MWJjNWFhMWM0MC5qcGeSlQMAAM0PwM0I3JMFzQEEzK3eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Fiskus odmawiał amortyzacji spółkom nieruchomościowym. Teraz zapadły precedensowe wyroki NSA </h2> <p class="item_lead"> Spółka nieruchomościowa ma prawo amortyzacji nieruchomości, czyli może zaliczać do kosztów uzyskania przychodów odpisy związane ze zużyciem nieruchomości, ale przepisy narzucają ograniczenie. Do kosztów spółka nie może zaliczyć więcej, niż amortyzuje do celów rachunkowych. Co, jeśli spółka w ogóle nie amortyzuje nieruchomości do celów bilansowych? Na to pytanie odpowiedział NSA w precedensowych wyrokach, które zapadły 28 stycznia 2025 r. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-30T05:32:00.000Z"> 30.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/czy-prywatne-wizyty-lekarskie-mozna-rozliczyc-w-pit-za-2024-r/9t0t0c6" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/PkUk9kpTURBXy9lMTdlNDAzNTNmOTM0MDQzZWMyYjRjZTBlZjRkODBhMC5qcGeSlQPNBF7NCWrNFTPNC-6TBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/IFck9kpTURBXy9lMTdlNDAzNTNmOTM0MDQzZWMyYjRjZTBlZjRkODBhMC5qcGeSlQPNBF7NCWrNFTPNC-6TBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Czy prywatne wizyty lekarskie można rozliczyć w PIT za 2024 r.?" src="https://ocdn.eu/pulscms-transforms/1/R56k9kpTURBXy9lMTdlNDAzNTNmOTM0MDQzZWMyYjRjZTBlZjRkODBhMC5qcGeSlQPNBF7NCWrNFTPNC-6TBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Czy prywatne wizyty lekarskie można rozliczyć w PIT za 2024 r.? </h2> <p class="item_lead"> Wielu Polaków, w obliczu długich kolejek do specjalistów w ramach NFZ, decyduje się na prywatne wizyty lekarskie. Niektórzy zastanawiają się, czy w ramach rozliczenia podatkowego za rok 2024 możliwe będzie odliczenie wydatków na takie wizyty. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-29T15:05:25.000Z"> 29.01.2025 </time> <span class="item_author">izz</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/trendy-w-kontrolach-podatkowych-i-celno-skarbowych-w-2025-r/429yzcb" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/hirk9kpTURBXy81ODFhZWZkYmFmMzA1ZTRhNWMwM2Y4NmZiYTcyYzEyOC5qcGeSlQMAzLvNF2PNDSeTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/S-3k9kpTURBXy81ODFhZWZkYmFmMzA1ZTRhNWMwM2Y4NmZiYTcyYzEyOC5qcGeSlQMAzLvNF2PNDSeTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="To główne cele kontroli fiskusa w 2025 r. Takie teraz są trendy" src="https://ocdn.eu/pulscms-transforms/1/6ZUk9kpTURBXy81ODFhZWZkYmFmMzA1ZTRhNWMwM2Y4NmZiYTcyYzEyOC5qcGeSlQMAzLvNF2PNDSeTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> To główne cele kontroli fiskusa w 2025 r. Takie teraz są trendy </h2> <p class="item_lead"> Trendy w kontrolach podatkowych i celno-skarbowych to ważna informacja dla podatników, w tym przedsiębiorców. Najnowsze dane pokazują, że liczba kontroli nadal spada, ale fiskus ma już niemal 100-procentową skuteczność. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-29T06:19:56.000Z"> 29.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/deklaracja-na-podatek-od-nieruchomosci-2025-r-jak-przedluzyc-termin/2dqpk4h" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/mxrk9kpTURBXy81ZTgwOTNkODEzZjM3NDg4NmFlYzFmYmI4MzE3MGU0Yi5qcGeSlQMAzQEjzRE6zQm0kwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/9jqk9kpTURBXy81ZTgwOTNkODEzZjM3NDg4NmFlYzFmYmI4MzE3MGU0Yi5qcGeSlQMAzQEjzRE6zQm0kwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Podatek od nieruchomości w 2025 r. Dwa kluczowe terminy dla przedsiębiorców" src="https://ocdn.eu/pulscms-transforms/1/xIOk9kpTURBXy81ZTgwOTNkODEzZjM3NDg4NmFlYzFmYmI4MzE3MGU0Yi5qcGeSlQMAzQEjzRE6zQm0kwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Podatek od nieruchomości w 2025 r. Dwa kluczowe terminy dla przedsiębiorców </h2> <p class="item_lead"> Do piątku 31 stycznia przedsiębiorcy (osoby prawne) powinni złożyć deklarację na podatek od nieruchomości za 2025 r. Wyjątkowo w tym roku mogą jednak przedłużyć termin złożenia deklaracji do 31 marca, ale po spełnieniu dwóch warunków. Pierwszym jest zawiadomienie o tym gminy lub miasta do... 31 stycznia. Eksperci radzą, aby skorzystać z tej możliwości i przeanalizować, jak zmiany wprowadzone od początku roku wpływają na opodatkowanie budynków i budowli w firmie. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-28T06:19:54.000Z"> 28.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/ksiegowi-chca-udzielac-porad-podatkowych-co-na-to-doradcy-i-ministerstwo-finansow/ymn4yk9" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/gxqk9kpTURBXy84ZmZiYTNlZDEzN2NhZDkyMTY2MmY4MjY2NjY5MWZjMy5qcGeSlQMAzOfNHMDNECyTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/FZlk9kpTURBXy84ZmZiYTNlZDEzN2NhZDkyMTY2MmY4MjY2NjY5MWZjMy5qcGeSlQMAzOfNHMDNECyTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Księgowi chcą pomagać podatnikom. Dziś mają zakaz. Co na to doradcy i MF?" src="https://ocdn.eu/pulscms-transforms/1/UNok9kpTURBXy84ZmZiYTNlZDEzN2NhZDkyMTY2MmY4MjY2NjY5MWZjMy5qcGeSlQMAzOfNHMDNECyTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Księgowi chcą pomagać podatnikom. Dziś mają zakaz. Co na to doradcy i MF? </h2> <p class="item_lead"> Księgowi chcieliby udzielać porad i wyjaśnień podatnikom. Propozycję zmiany przepisów przedstawili Ministerstwu Finansów. Dziś porad i pomocy podatnikom mogą udzielać wyłącznie doradcy podatkowi, radcy prawni, adwokaci i biegli rewidenci. Księgowi takich czynności nie mogą wykonywać. Doradcy podatkowi sprzeciwiają się jednak postulatom księgowych. Mamy też stanowisko resortu finansów. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-28T05:14:00.000Z"> 28.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/czy-polska-obnizy-stawke-vat-na-fotowoltaike-do-zera/ss508s6" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/HDik9kpTURBXy83OWQ3Yjg3Mzc3OTcxNjIyMTJmYTJlYTk2MTA3M2JlNS5qcGeSlQMAzNvNG2DND2aTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/7clk9kpTURBXy83OWQ3Yjg3Mzc3OTcxNjIyMTJmYTJlYTk2MTA3M2JlNS5qcGeSlQMAzNvNG2DND2aTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Będzie niższa stawka VAT na fotowoltaikę? Mamy stanowisko Ministerstwa" src="https://ocdn.eu/pulscms-transforms/1/RVmk9kpTURBXy83OWQ3Yjg3Mzc3OTcxNjIyMTJmYTJlYTk2MTA3M2JlNS5qcGeSlQMAzNvNG2DND2aTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Będzie niższa stawka VAT na fotowoltaikę? Mamy stanowisko Ministerstwa </h2> <p class="item_lead"> Dyrektywa VAT pozwala stosować obniżone stawki VAT, nawet na poziomie 0 proc., na dostawę i instalację paneli fotowoltaicznych na budynkach mieszkalnych, publicznych oraz wykorzystywanych w interesie publicznym. Część krajów UE skorzystało z tej możliwości. W Polsce jedynie mikroinstalacje są objęte preferencyjną 8 proc. stawką VAT. Czy Ministerstwo Finansów zdecyduje się na obniżenie jej do zera? Odpowiadamy. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-27T06:16:02.000Z"> 27.01.2025 </time> <span class="item_author">ŁZ</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/niemcy-i-austria-obnizyly-vat-na-fotowoltaike-a-co-z-polska-opinia/g0z7w1k" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/1XHk9kpTURBXy85NjEwZjg3NzFlYTAzZGM3NjhmYjgwY2NjOWM0MGUwOS5qcGeSlQMAzE3NFS3NC-mTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Im8k9kpTURBXy85NjEwZjg3NzFlYTAzZGM3NjhmYjgwY2NjOWM0MGUwOS5qcGeSlQMAzE3NFS3NC-mTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Polska nie pozwala na zerowy VAT na fotowoltaikę. Jak wypadamy na tle innych krajów? [OPINIA]" src="https://ocdn.eu/pulscms-transforms/1/yeok9kpTURBXy85NjEwZjg3NzFlYTAzZGM3NjhmYjgwY2NjOWM0MGUwOS5qcGeSlQMAzE3NFS3NC-mTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Polska nie pozwala na zerowy VAT na fotowoltaikę. Jak wypadamy na tle innych krajów? [OPINIA] </h2> <p class="item_lead"> Dyrektywa VAT pozwala stosować obniżone stawki, nawet na poziomie 0 proc., na dostawę i instalację paneli fotowoltaicznych na budynkach mieszkalnych, publicznych oraz wykorzystywanych w interesie publicznym. Niemcy czy Austria skorzystały z opcji, jaką daje prawo unijne, podobnie inne kraje, ale Polska nie. "Na razie Polska nie wykorzystuje w pełni możliwości przyspieszenia transformacji energetycznej, choć zawsze można to zmienić" — pisze Aleksandra Lindner, adwokat, mediator sądowy i partner Kancelarii HWW Hewelt Wojnowski Lindner i Wspólnicy. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-25T10:46:23.000Z"> 25.01.2025 </time> <span class="item_author">Aleksandra Lindner, HWW Hewelt Wojnowski Lindner i Wspólnicy</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/spor-o-opodatkowanie-hybryd-jaka-stawka-akcyzy-jest-wlasciwa/fwmfqx9" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/Pjak9kpTURBXy84ZjYxMGNlYjQyYTY4YTQxNTI4ZDFlOTkzZDQ4MGQ0NS5qcGeSlQMAzHvND2DNCKaTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/0c5k9kpTURBXy84ZjYxMGNlYjQyYTY4YTQxNTI4ZDFlOTkzZDQ4MGQ0NS5qcGeSlQMAzHvND2DNCKaTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Miękkie hybrydy to akcyzowa pułapka. Są pierwsze wyroki, ministerstwo zabiera głos" src="https://ocdn.eu/pulscms-transforms/1/En0k9kpTURBXy84ZjYxMGNlYjQyYTY4YTQxNTI4ZDFlOTkzZDQ4MGQ0NS5qcGeSlQMAzHvND2DNCKaTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Miękkie hybrydy to akcyzowa pułapka. Są pierwsze wyroki, ministerstwo zabiera głos </h2> <p class="item_lead"> Jest spór o opodatkowanie samochodów osobowych typu MHEV, czyli tzw. miękkich hybryd. Sprzedawcy takich pojazdów, czyli dealerzy i importerzy, nie wiedzą, czy mają płacić niższą, czy wyższą akcyzę. A podatek przekłada się na ceny takich samochodów. Organy podatkowe uważają, że właściwa jest wyższa akcyza. Spory trafiły już do sądów, zapadają kolejne wyroki, a stanowisko zajęło też Ministerstwo Finansów. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-24T05:29:21.000Z"> 24.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/ryczaltowcy-zaplaca-w-2025-r-wyzsze-skladki-zdrowotne-gus-opublikowal-kluczowy/488bjxb" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/OC5k9kpTURBXy9iNjNmMTg5ZWQ5ZDFmMDlhNzg0MTE3NDM1Yzg3ZWU2My5qcGeSlQMAzOjNHLzNEC6TBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/zw_k9kpTURBXy9iNjNmMTg5ZWQ5ZDFmMDlhNzg0MTE3NDM1Yzg3ZWU2My5qcGeSlQMAzOjNHLzNEC6TBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Na to czekał milion ryczałtowców. Wiemy wreszcie, ile zapłacą składki zdrowotnej w 2025 r." src="https://ocdn.eu/pulscms-transforms/1/aaPk9kpTURBXy9iNjNmMTg5ZWQ5ZDFmMDlhNzg0MTE3NDM1Yzg3ZWU2My5qcGeSlQMAzOjNHLzNEC6TBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Na to czekał milion ryczałtowców. Wiemy wreszcie, ile zapłacą składki zdrowotnej w 2025 r. </h2> <p class="item_lead"> Na tę informację czekał milion ryczałtowców. W 2025 r. muszą płacić wyższą składkę zdrowotną. Do 8549 zł 18 gr wzrosło bowiem przeciętne wynagrodzenie miesięczne w IV kwartale 2024 r., a to kluczowy wskaźnik, od którego zależy wysokość składki. Przeliczyliśmy więc progi i podajemy wysokość składki zdrowotnej na 2025 r. To niejedyna zmiana w składce zdrowotnej ryczałtowców w tym roku. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-22T09:44:28.000Z"> 22.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/podatki-w-spolce-z-oo-tlumaczymy-jakie-sa-pulapki-i-jak-ich-uniknac/16sdsg9" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/xzRk9kpTURBXy9jOWY3Yzc3NjcwM2FlODY0YjA4NzFiN2IzNWU2MzE5Ny5qcGeSlQMAzQJXzSBAzRIlkwXNAQTMrd4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/vaFk9kpTURBXy9jOWY3Yzc3NjcwM2FlODY0YjA4NzFiN2IzNWU2MzE5Ny5qcGeSlQMAzQJXzSBAzRIlkwXNAQTMrd4AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Spółka z o.o. Jak nie wpaść w problemy podatkowe? Wyjaśniamy" src="https://ocdn.eu/pulscms-transforms/1/7Crk9kpTURBXy9jOWY3Yzc3NjcwM2FlODY0YjA4NzFiN2IzNWU2MzE5Ny5qcGeSlQMAzQJXzSBAzRIlkwXNAQTMrd4AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Spółka z o.o. Jak nie wpaść w problemy podatkowe? Wyjaśniamy </h2> <p class="item_lead"> Spółka z o.o. daje wymierne korzyści podatkowe i składkowe. Jeśli jednak przedsiębiorca chce przekształcić działalność gospodarczą w spółkę z o.o., to natrafia na problem z podwójnym opodatkowaniem zysków wypracowanych w działalności. Warto też wiedzieć, co zrobić, żeby nie stracić 9-procentowego CIT. A jeśli chcesz ją dopiero założyć i wybrać estoński CIT, żeby legalnie obniżyć podatki, to musisz sobie poradzić z kolejnym problemem. Eksperci wskazują, jak to zrobić. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-22T05:48:13.000Z"> 22.01.2025 </time> <span class="item_author">Łukasz Zalewski</span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/rzad-zdecydowal-palacze-zaplaca-o-wiele-wiecej/hv8rql6" data-section="stream-feed" class="list-item item--m stream-item"> <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/FDJk9kpTURBXy9jNjAwMDlmNWZlMjBmNjYzODUyN2VjOTRmYzcwYTFiZS5qcGeSlQMAzKPNGkDNDsSTBc0BBMyt3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Nwmk9kpTURBXy9jNjAwMDlmNWZlMjBmNjYzODUyN2VjOTRmYzcwYTFiZS5qcGeSlQMAzKPNGkDNDsSTBc0BBMyt3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="260" height="173" loading="lazy" alt="Rząd zdecydował. Palacze zapłacą o wiele więcej" src="https://ocdn.eu/pulscms-transforms/1/cnjk9kpTURBXy9jNjAwMDlmNWZlMjBmNjYzODUyN2VjOTRmYzcwYTFiZS5qcGeSlQMAzKPNGkDNDsSTBc0BBMyt3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <span class="item_category"> Podatki </span> </div> <h2 class="item_title"> Rząd zdecydował. Palacze zapłacą o wiele więcej </h2> <p class="item_lead"> Rząd zgodził się na zmiany w przepisach, które jeszcze w tym roku podniosą ceny. Podrożeć mają jednorazowe i wielorazowe e-papierosy oraz podgrzewacze. Przyjęty projekt ustawy trafi teraz do Sejmu. </p> <div class="item_date"> <time class="item_time" datetime="2025-01-21T13:59:17.000Z"> 21.01.2025 </time> <span class="item_author">REN</span> </div> </div> </a> </div> <div class="pagination"> <span class="pagination_item active"> 1 </span> <a class="pagination_item" href="?page=2"> 2 </a> <a class="pagination_item" href="?page=3"> 3 </a> <span class="pagination_item pagination_item--separator">...</span> <a class="pagination_item" href="?page=15"> 15 </a> <span class="pagination_item pagination_item--separator">...</span> <a class="pagination_item" href="?page=30"> 30 </a> <a href="?page=2" class="pagination_item pagination-btn"> Następny <svg viewBox="0 0 28 28" class="pagination-arrow_right"> <use xlink:href="#ico-arrow"></use> </svg> </a> </div> </main> <div class="column-container col-start-3"> <section class="ad-space "> <div style="height:1500px;"> <aside class="" data-run-module="local/main.floatingAd" data-configuration="{"slotName":"right","floatingHeight":1500,"slotsNumber":1,"containerHeight":"MAX","enabled":true,"displayIndex":1}" ></aside> </div> </section> <section class="single-section-horizontal text-list right-column_list-ordered"> <div class="list-ordered" data-section="bi2_popularne"> <h2 class="list-title">Popularne</h2> <ol class="list-ordered-ol"> <li class="list-ordered-li"> <a class="list-item item--ordered-list" href="https://businessinsider.com.pl/wiadomosci/przelom-w-sprawie-nowych-sankcji-na-rosje-jest-zgoda-w-ue/zjzzkyk" > <h3 class="item_title">Polski kompromis zadziałał. Przełom w sprawie nowych sankcji na Rosję</h3> </a> </li> <li class="list-ordered-li"> <a class="list-item item--ordered-list" href="https://businessinsider.com.pl/technologie/motoryzacja/dealerka-mercedesa-o-przyszlosci-motoryzacji-nikt-juz-nie-kupuje-samochodow/l22pl5w" > <h3 class="item_title">Dealerka Mercedesa o elektrykach i przyszłości motoryzacji. "Nie sądzę, żebym dożyła powszechnych autonomicznych aut"</h3> </a> </li> <li class="list-ordered-li"> <a class="list-item item--ordered-list" href="https://businessinsider.com.pl/prawo/podatki/ordynacja-podatkowa-do-zmiany-oto-co-nas-czeka/vx50sky" > <h3 class="item_title">Ministerstwo przedstawiło plan zmian w Ordynacji podatkowej. Oto co nas czeka</h3> </a> </li> <li class="list-ordered-li"> <a class="list-item item--ordered-list" href="https://businessinsider.com.pl/wiadomosci/trump-rozszerza-wojne-handlowa-nowe-cla-na-auta-farmaceutyki-i-polprzewodniki/lpbkn0b" > <h3 class="item_title">Donald Trump zapowiada kolejne uderzenie celne. Podał sektory i datę</h3> </a> </li> <li class="list-ordered-li"> <a class="list-item item--ordered-list" href="https://businessinsider.com.pl/lifestyle/jedzenie/luksus-z-lidla-makaron-dolce-i-gabbana-na-dyskontowej-polce/2z3h8lv" > <h3 class="item_title">Dolce & Gabbana w Lidlu. Powiało luksusem</h3> </a> </li> </ol> </div> </section> <section class="ad-space height-full"> <div class="height-full"> <aside class="" data-run-module="local/main.floatingAd" data-configuration="{"slotName":"right2","position":"1","floatingHeight":1500,"containerHeight":"MAX","enabled":true,"displayIndex":4}" ></aside> </div> </section> </div> </div> <footer class="footer" data-section="footer"> <div class="footer_wrapper"> <div class="footer_first-level"> <a href="/"> <img class="footer_logo-bi" loading="lazy" alt="Business Insider Polska" src="https://ocdn.eu/businessinsider/static/BI-Polska_horizontal-logo_2025.png"> </a> <div class="footer_social-links"> <a href="https://www.facebook.com/BIPolska/" target="_blank" rel="noopener" data-section="find-us-facebook" aria-label="icon Facebook"> <svg viewBox="0 0 28 28" class="footer_social-links_icons"> <use xlink:href="#ico-facebook"></use> </svg> </a> <a href="https://twitter.com/BiPolska/" target="_blank" rel="noopener" data-section="find-us-twitter" aria-label="icon Twitter"> <svg viewBox="0 0 28 28" class="footer_social-links_icons"> <use xlink:href="#ico-twitter"></use> </svg> </a> <a href="https://www.linkedin.com/company/business-insider-polska" target="_blank" rel="noopener" data-section="find-us-linkedin" aria-label="icon LinkedIn"> <svg viewBox="0 0 28 28" class="footer_social-links_icons"> <use xlink:href="#ico-linkedin"></use> </svg> </a> <a href="https://businessinsider.com.pl/.feed" target="_blank" rel="noopener" data-section="find-us-rss" aria-label="icon RSS"> <svg viewBox="0 0 28 28" class="footer_social-links_icons"> <use xlink:href="#ico-rss"></use> </svg> </a> </div> </div> <p class="footer_copyright"> Copyright © (treści) 2025 Ringier Axel Springer Polska sp. z o.o. </p> <div class="footer_second-level"> <div class="footer_menu"> <div class="footer_menu-list"> <a class="footer_menu-list_item" href="https://reklama.ringieraxelspringer.pl/brand/business-insider?utm_source=bi&utm_medium=ref&utm_campaign=reklama">Reklama w Businessinsider</a> <a class="footer_menu-list_item" href="https://premium.onet.pl/regulamin">Regulamin</a> <a class="footer_menu-list_item" href="https://businessinsider.com.pl/o-nas">O nas</a> <a class="footer_menu-list_item" href="https://businessinsider.com.pl/mapa-serwisu">Archiwum tekstów</a> <a class="footer_menu-list_item" href="https://businessinsider.com.pl/kryptowaluty">Kryptowaluty (reklama)</a> <a class="footer_menu-list_item" href="https://polityka-prywatnosci.onet.pl/">Polityka prywatności</a> <a class="footer_menu-list_item" href="https://businessinsider.com.pl/biznes/polityka-redakcyjna-business-insider-polska/m8q18qd">Polityka redakcyjna</a> <a class="footer_menu-list_item" href="https://travel.businessinsider.com.pl/">Oferty wycieczek</a> <a class="footer_menu-list_item" href="https://businessinsider.com.pl/newsletter">Newsletter</a> </div> <div class="footer_menu-list"> <a class="footer_menu-list_item" href="https://www.businessinsider.com/?IR=C">US</a> <a class="footer_menu-list_item" href="https://www.businessinsider.de/?IR=C">DE</a> <a class="footer_menu-list_item" href="https://www.businessinsider.in/">IN</a> <a class="footer_menu-list_item" href="https://www.businessinsider.jp/">JP</a> <a class="footer_menu-list_item" href="https://businessinsider.mx/">MX</a> <a class="footer_menu-list_item" href="https://www.businessinsider.nl/?IR=C">NL</a> <a class="footer_menu-list_item" href="https://www.businessinsider.es/">SP</a> </div> </div> </div> <p class="anti-ai-text"> Systematyczne pobieranie treści, danych lub informacji z tej strony internetowej (web scraping), jak również eksploracja tekstu i danych (TDM) (w tym pobieranie i eksploracyjna analiza danych, indeksowanie stron internetowych, korzystanie z treści lub przeszukiwanie z pobieraniem baz danych), czy to przez roboty, web crawlers, oprogramowanie, narzędzia lub dowolną manualną lub zautomatyzowaną metodą, w celu tworzenia lub rozwoju oprogramowania, w tym m.in. szkolenia systemów uczenia maszynowego lub sztucznej inteligencji (AI), bez uprzedniej, wyraźnej zgody Ringier Axel Springer Polska sp. z o.o. (RASP) jest zabronione. Wyjątek stanowią sytuacje, w których treści, dane lub informacje są wykorzystywane w celu ułatwienia ich wyszukiwania przez wyszukiwarki internetowe. </p> </div> </footer> <section class="htmlbox "> <style>.qotd-container { justify-content: space-around;} .header-logo-img {display:inline;}</style> </section> <script charset="UTF-8" src="https://s-eu-1.pushpushgo.com/js/60cc5d373355060aacc31a20.js" async="async"></script></body> </html>