CINXE.COM
Jaki podatek od wynajmu na Bookingu lub Airbnb? Lokale błędnie rozliczane
<!doctype html> <html lang="pl"> <head> <meta charset="UTF-8"><script>/* <![CDATA[ */ ringDataLayer = {"context":{"variant":{"accelerator":"YnVzaW5lc3NpbnNpZGVyLmNvbS5wbDo6UFJPRF80XzBfMzc="},"id":{"website":"0f2f0d11-45f3-4245-8b75-2cb7714d561d"},"publication_structure":{"root":"BUSINESSINSIDER_COM_PL","path":"PRAWO/PODATKI/ARTICLE"}},"content":{"object":{"type":"story","kind":"article","id":"04c17a29-5c81-4b6a-b29d-2d063e141ada","license":{"id":"a783d43c-ee35-4afd-ad05-322c2c2176c3","name":"Teksty własne Business Insider"}},"part":1,"publication":{"point":{"id":"9xct3sr"}},"source":{"system":"ring_content_space","id":"4c811500-bd56-447c-adf5-8334f4cedb3e"}},"ads":{"originDomainForTags":true,"network":"1746213","keyvalues":{"dmp_cont":["2ne","2v9","2ta","2um","2v3","2pz","25g","2pj","2tv","2qi","2u6","2tu","2ra","2qb","2qx","2ti","2mg","2u4","2vm","2j6","2qu","2tm","2qk","2q1","2uk","2tf","2qs","2oq","2rn","2va","2r5","2r6","2r2","2qd","2oo","2op","2qw","2sb","2p4","2q7","2xo","2ss","2q0","2px","2p1","2kh","2pf","2s6","2rc","2u3","2q6","2vc","2tp","2on","2qn","2t6","2lh","2kt","2xb","2rk","3v","2p2","31","2re","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 --> <script> window.dataLayer.push({"pubDate":"2024-11-14","datePublished":"2024-11-14","dot_datePublished":"2024-11-14 18:02:11+0100","dot_author1":{"name":"Łukasz Zalewski","uuid":"0740a315-56de-4127-8710-36d2391cfec6"},"author":{"name":"Łukasz Zalewski","uuid":"0740a315-56de-4127-8710-36d2391cfec6"},"copyright":{"uuid":"a783d43c-ee35-4afd-ad05-322c2c2176c3"},"_contentType":"article","type":"Article","dot_uuid":"04c17a29-5c81-4b6a-b29d-2d063e141ada","uuid":"04c17a29-5c81-4b6a-b29d-2d063e141ada","Keywords":"\"Podatek dochodowy od osób fizycznych\",\"umowa najmu\",\"przychód\",\"usługi\",\"Airbnb\",\"premium\"","playerPossible":true,"PlayerPossible":true,"numberOfPlayers":0,"dv":"BUSINESSINSIDER/PRAWO/PODATKI","social_embeds":0,"photo_number":0,"license":"Teksty własne Business Insider","adult_flag":0,"contentFlags":["ai_supported","story_ai_assistant","big_story","not_news","closed"]}); </script> <!-- {"layout":"detail","theme":"bi","variant":"new_bi_4_0_37","version":"4.0.37"} --> <title>Jaki podatek od wynajmu na Bookingu lub Airbnb? Lokale błędnie rozliczane</title> <meta name="viewport" content="width=device-width, initial-scale=1"> <meta name="description" content="Podatnicy, którzy wystawiają mieszkanie, dom lub pokój na Bookingu, Airbnb i innych portalach, mają problem z określeniem, jak opodatkować przychody z ich najmu. Wielu podatników traktuje takie przychody jako najem prywatny i płaci ryczałt, co jest błędem. Eksperci przyznają, że jest coraz większy bałagan w rozróżnianiu, co jest zakwaterowaniem, a co najmem prywatnym. Apelują do ministra finansów o wiążące stanowisko."> <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="canonical" href="https://businessinsider.com.pl/prawo/podatki/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr"> <meta name="DC.Identifier" content="04c17a29-5c81-4b6a-b29d-2d063e141ada"> <meta name="pkg-uuid" content="04c17a29-5c81-4b6a-b29d-2d063e141ada"> <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': ["Podatek-dochodowy-od-osob-fizycznych","umowa-najmu","przychod","uslugi","Airbnb","premium","prawo","podatki"], 'target': 'BUSINESSINSIDER/PRAWO', 'DV': 'BUSINESSINSIDER/PRAWO/PODATKI', 'no_gemius': 1, 'kropka' : {"DX":"PV,puls,9xct3sr,2,a","PU":"04c17a29-5c81-4b6a-b29d-2d063e141ada"}, 'keyvalues': { 'ci':'04c17a29-5c81-4b6a-b29d-2d063e141ada', 'structure': 'detal', 'layout': 'article', 'isArticleClosed': true, }, 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_37' }); dataLayer.push({ acc_variant: 'PROD_4_0_37' }); 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); } if(window.ringDataLayer) { window.ringDataLayer.content = window.ringDataLayer.content || {}; window.ringDataLayer.content.publication = window.ringDataLayer.content.publication || {}; window.ringDataLayer.content.publication.premium = true; } 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> //Paywall script dataLayer.push({closed:1}); window.addEventListener('DOMContentLoaded', function(){ window.paywallUsePlatformConfig = true; // temporary (function() { var editorialTags = ["Podatek-dochodowy-od-osob-fizycznych","umowa-najmu","przychod","uslugi","Airbnb","premium","prawo","podatki"]; var technicalTags = ["tp_story_article","tp_origin_digital","tp_page_story","tp_paid"]; window.paywall = window.paywall || {}; paywall.config = { tags: editorialTags.concat(technicalTags), isMobile: false, author: 'Łukasz Zalewski', contentId: '04c17a29-5c81-4b6a-b29d-2d063e141ada', contentCreated: '2024-11-15 06:25:00+0100', contentSection: 'Prawo / Podatki', schemaOrg: '' }; var urlParts = window.paywallEnv === 'sandbox' ? ['/sandbox', ''] : ['', '.slim.min']; var paywallScript = document.createElement('script'); paywallScript.src = 'https://cdn.raspaid.pl/script' + urlParts[0] + '/paywall' + urlParts[1] + '.js'; document.body.appendChild(paywallScript); })(); }); </script> <script id="adsinit" data-original="https://sgqcvfjvr.onet.pl/YnVpbGQvezlza2x0NDg5fWRsQXBpL2RsLmxpYntOTWFzXzQ4OX0ubWluLmpz">/* <![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}");!function t(){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)}()},d=function(e,t){t.parentNode&&t.parentNode.removeChild(t)},f=function e(t,n){if(n.hasAttribute("data-"+c))return n;var r=n.nodeName.toLowerCase(),o=n.getAttribute("data-run-module");if(["img","canvas","svg","math","iframe","video","object","embed","audio"].indexOf(r)>=0||"embeddedapp/main.onettvplayer"==o||"local/main.player"==o||"pulsembed/pulsembed.init"==o&&n.innerHTML.indexOf("//onet.tv/")>=0||"embeddedapp/main.app"==o&&(""+n.getAttribute("data-params")).indexOf("//onet.tv/")>=0||/^mvp:/.test(n.id)){for(var a=t.document.createElement("div"),l=i(n),u=0;u<l.length;++u){var d=l[u];a.style[d]=l[d]}if(a.style.display="inline-block",["img","canvas","svg","math"].indexOf(r)>=0)a.style.background="#e2e3e7 url(//mastt.ocdn.eu/MDA_/74f6b5ce7ae8d0bdfce96970fc71bd47.jpg) no-repeat center",a.style.backgroundSize="contain";else{a.style.background="#e2e3e7 url(//mastt.ocdn.eu/MDA_/42f492f4c603c2817813a90dc951904c.jpg) no-repeat center";var f=n.getAttribute("data-height-hint");f&&(a.style.paddingBottom=f)}return n.parentNode.replaceChild(a,n),a}if((a=n.cloneNode(!0)).href){a.removeAttribute("href"),a.onclick=function(){};u=0;for(var p=["addEventListener","attachEvent"];u<p.length;++u){var h=p[u];a[h]&&(a[h]=function(){})}}if(a.attributes){u=0;for(var m=a.attributes;u<m.length;++u)/^data-/i.test(m[u].name)&&a.removeAttribute(m[u].name)}n.parentNode.replaceChild(a,n);for(var v=(n=a).firstChild;v;){switch(v.nodeType){case 1:v=e(t,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);(a=t.document.createElement("span")).style.display="inline",a.style.opacity=.3,a.innerHTML=g,v.parentNode.replaceChild(a,v),v=a}v=v.nextSibling}return n},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="20241121_0820";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/5.1.0/clickmap.min.js?d11d55f7ee49bd223b694aa45e565e1b\",\"cmp\":\"https://sgqcvfjvr.onet.pl/build/dlApi/dl.cmp.min.js?4&68156cc78e8663c84ba4a35f3f4931ef\",\"pixel\":\"https://lib.onet.pl/static/pixel/1.8.7/pixel-module.js?15b87cc7fd13a9a5947f7a3cd939940e\"}")}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/5.1.0/clickmap.min.js\",\"cmp\":\"https://sgqcvfjvr.onet.pl/build/dlApi/dl.cmp.min.js?4\",\"pixel\":\"https://lib.onet.pl/static/pixel/1.8.7/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;setTimeout((function o(){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)}),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/YnVpbGQvezlza2x0NDg5fWRsQXBpL2RsLmxpYntOTWFzXzQ4OX0ubWluLmpz",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 $onet||e.injected||(e.injected=1,e.injectedVersion="20241121_0820",e.whitelistInjected=1,o(e),function(){try{var e=JSON.parse("[{\"fields\":{\"bgColor\":\"#f9b700\"},\"segment\":[0,10],\"target\":\"^BIZNES/\"},{\"fields\":{\"bgColor\":\"#f01616\"},\"segment\":[0,90],\"target\":\"^RASP_FAKT/\"},{\"fields\":{\"bgColor\":\"#f9b700\"},\"segment\":[0,90],\"target\":\"^(WIADOMOSCI|SPORT|MOTO|FILM|MUZYKA|FACET|KOBIETA|URODA|MODA|ZDROWIE|SLUB|DZIECKO|DOM)/\"},{\"fields\":{\"bgColor\":\"#ef1b22\"},\"segment\":[0,90],\"target\":\"^RASP_(AUTOSWIAT|KOMPUTERSWIAT)/\"},{\"fields\":{\"bgColor\":\"#ff035c\"},\"segment\":[0,90],\"target\":\"^PLEJADA/\"},{\"fields\":{\"bgColor\":\"#2fd6ff\"},\"segment\":[0,90],\"target\":\"^VOD/(?!(exclusive:)?PREMIUM).+?/kwrd=(?!(.+?\\\\+)?WHLNOTEST(\\\\+|$))(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){e.eventHandler||window.addEventListener("message",(function e(t){try{var n=window.onetAds||window.dlApi;if(n.eventHandler)return void window.removeEventListener("message",e,!1);var r=t&&t.data;"string"==typeof r&&(r=JSON.parse(r)),r&&"__dlApiCall"===r.kind&&(n.cmd=n.cmd||[],n.cmd.push((function(e){e.eventHandler(t)})))}catch(e){}}),!1)}(e))}catch(e){throw e}else console.error("dlApi is undefined, "+location)}(window.onetAds||window.dlApi)}]); /* ]]> */</script> <meta name="twitter:card" content="summary_large_image"> <meta name="twitter:site" content="@FAKT24PL"> <meta name="twitter:title" content="Jaki podatek od wynajmu na Bookingu lub Airbnb? Trzeba to wyjaśnić"> <meta name="twitter:description" content="Podatnicy, którzy wystawiają mieszkanie, dom lub pokój na Bookingu, Airbnb i innych portalach, mają problem z określeniem, jak..."> <meta name="twitter:image" content="https://ocdn.eu/pulscms-transforms/1/ZRpk9kpTURBXy9iYzY3YmRkMTg4ZDc5YjE0ODRkMzlkZDI4MDk4MGRlOC5qcGeSlQMAzQKJzRhgzQ23kwXNBLDNAp7eAAGhMAE"> <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/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr","url":"https://businessinsider.com.pl/prawo/podatki/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr","description":"Podatnicy, którzy wystawiają mieszkanie, dom lub pokój na Bookingu, Airbnb i innych portalach, mają problem z określeniem, jak opodatkować przychody z ich najmu. Wielu podatników traktuje takie przychody jako najem prywatny i płaci ryczałt, co jest błędem. Eksperci przyznają, że jest coraz większy bałagan w rozróżnianiu, co jest zakwaterowaniem, a co najmem prywatnym. Apelują do ministra finansów o wiążące stanowisko.","datePublished":"2024-11-15 06:25:00+0100","name":"Jaki podatek od wynajmu na Bookingu lub Airbnb? Trzeba to wyjaśnić","isPartOf":{"@id":"https://businessinsider.com.pl/#/schema/WebSite/1"},"primaryImageOfPage":{"@id":"https://ocdn.eu/pulscms/MDA_/bc67bdd188d79b1484d39dd280980de8.jpg"},"breadcrumb":{"@id":"https://businessinsider.com.pl/#/schema/BreadcrumbList/prawo/podatki/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr"}},{"@type":"ImageObject","@id":"https://ocdn.eu/pulscms/MDA_/bc67bdd188d79b1484d39dd280980de8.jpg","url":"https://ocdn.eu/pulscms/MDA_/bc67bdd188d79b1484d39dd280980de8.jpg","contentUrl":"https://ocdn.eu/pulscms/MDA_/bc67bdd188d79b1484d39dd280980de8.jpg","caption":"Najem krótkoterminowy poprzez Booking i Airbnb? Większość błędnie rozlicza podatki","width":6240,"height":4160},{"@type":"Person","@id":"https://businessinsider.com.pl/#/schema/Person/lukasz-zalewski","url":"https://businessinsider.com.pl/autorzy/lukasz-zalewski","name":"Łukasz Zalewski","image":"https://ocdn.eu/images/pulscms/YmY7MDA_/ec8f6b38b7f21469d29cb4d5c89a819d.png","description":"Łukasz Zalewski to dziennikarz w Business Insider Polska","worksFor":{"@id":"https://businessinsider.com.pl/#/schema/Organization/1"},"knowsAbout":"Podatki"},{"@type":"NewsArticle","@id":"https://businessinsider.com.pl#/schema/Article/04c17a29-5c81-4b6a-b29d-2d063e141ada","headline":"Jaki podatek od wynajmu na Bookingu lub Airbnb? Trzeba to wyjaśnić","description":"Podatnicy, którzy wystawiają mieszkanie, dom lub pokój na Bookingu, Airbnb i innych portalach, mają problem z określeniem, jak opodatkować przychody z ich najmu. Wielu podatników traktuje takie przychody jako najem prywatny i płaci ryczałt, co jest błędem. Eksperci przyznają, że jest coraz większy bałagan w rozróżnianiu, co jest zakwaterowaniem, a co najmem prywatnym. Apelują do ministra finansów o wiążące stanowisko.","isPartOf":{"@id":"https://businessinsider.com.pl/prawo/podatki/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr"},"mainEntityOfPage":{"@id":"https://businessinsider.com.pl/prawo/podatki/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr"},"datePublished":"2024-11-15 06:25:00+0100","articleSection":"Podatki","author":[{"@id":"https://businessinsider.com.pl/#/schema/Person/lukasz-zalewski"}],"publisher":{"@id":"https://businessinsider.com.pl/#/schema/Organization/1"},"about":[{"@type":"Thing","name":"Podatek dochodowy od osób fizycznych"},{"@type":"Thing","name":"umowa najmu"},{"@type":"Thing","name":"przychód"},{"@type":"Thing","name":"usługi"},{"@type":"Thing","name":"Airbnb"},{"@type":"Thing","name":"premium"}],"isAccessibleForFree":"false","hasPart":{"@type":"WebPageElement","isAccessibleForFree":"false","cssSelector":"."},"image":[{"@id":"https://ocdn.eu/pulscms/MDA_/bc67bdd188d79b1484d39dd280980de8.jpg"}]}] } </script> <script type="application/ld+json"> { "@type": "BreadcrumbList", "@context": "https://schema.org", "@id": "https://businessinsider.com.pl/#/schema/BreadcrumbList/prawo/podatki/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr", "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","item":{"@id":"https://businessinsider.com.pl/prawo/podatki"}},{"@type":"ListItem","position":4,"name":"Jaki podatek od wynajmu na Bookingu lub Airbnb? Trzeba to wyjaśnić"}] } </script> <link href="//ocdn.eu/ucs/static/bi/3664ca2796b6cb8a8215121cd4803b21/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> <meta name="news_keywords" content="Podatek dochodowy od osób fizycznych,umowa najmu,przychód,usługi,Airbnb,premium"> <meta property="og:title" content="Jaki podatek od wynajmu na Bookingu lub Airbnb? Trzeba to wyjaśnić"> <meta property="og:description" content="Podatnicy, którzy wystawiają mieszkanie, dom lub pokój na Bookingu, Airbnb i innych portalach, mają problem z określeniem, jak opodatkować przychody z ich najmu. Wielu podatników traktuje takie prz..."> <meta property="og:image" content="https://ocdn.eu/pulscms-transforms/1/gGWk9kpTURBXy9iYzY3YmRkMTg4ZDc5YjE0ODRkMzlkZDI4MDk4MGRlOC5qcGeSlQMAzQKJzRhgzQ23kwXNBLDNAnbeAAGhMAE"> <meta property="og:image:type" content="image/jpeg"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="630"> <meta property="og:url" content="https://businessinsider.com.pl/prawo/podatki/jaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane/9xct3sr"> <meta property="og:type" content="article"> <meta property="og:site_name" content="Business Insider Polska"> <meta property="og:locale" content="pl_PL"> <meta property="article:published_time" content="2024-11-15 06:25:00+0100"> <script data-static-amd-map="{"adsinit":"https://ty0lm9uz.onet.pl/e1Brazg0ODl9/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/3664ca2796b6cb8a8215121cd4803b21/build/js","pulsembed":"https://pulsembed.eu/amd/1.0.18/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> <script> const isMobile = false; var pulse2EmbedConfig = { pulsevideo: { player: 'flowplayer', plugins: ["https://videotools.ocdn.eu/plugins/fp/events_all_sg.js"], params: {} }, settings: {} }; if(isMobile) { pulse2EmbedConfig.pulsevideo.params.autoplay = false; } </script> <link rel="alternate" type="application/rss+xml" href="https://businessinsider.com.pl?rss" /> <link rel="alternate" type="application/rss+xml" href="https://businessinsider.com.pl/prawo/podatki?rss" /> <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="detail desktop body_article--bs cat-prawo-podatki " data-fakt-exp-variant="bi_test_new" data-run-module="local/main.desktop" data-threshold='0.3' data-observers-data-section='true' > <!-- 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></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\":\"eJyrrgUAAXUA-Q\",\"gctx\":\"eJyrrgUAAXUA-Q\",\"id\":\"onet-ad-flat-belkagorna\",\"slot\":\"flat-belkagorna\",\"type\":\"empty\"}',false,true,true,"")</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" src="https://ocdn.eu/businessinsider/static/bi-logo-horizontal.jpg.png" alt="businessinsider.com.pl"> </picture> </a> </div> <div class="header-right"> <a class="subscription" href="https://businessinsider.com.pl/subskrypcja?src=topBar&tpcc=topBar&articleUrl=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr&articleuuid=04c17a29-5c81-4b6a-b29d-2d063e141ada&source_dx=PV,puls,9xct3sr,2,a">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(); }); } } </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://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="grid-container grid-base-system"> <div class="all-columns-wide"> <iframe class="livebar" src="https://livebar.onet.pl/desktop/40f09bd2-1157-4864-8b34-ca89dd63a9cd" title="40f09bd2-1157-4864-8b34-ca89dd63a9cd" loading="lazy" height="32" width="100%" frameBorder="0" ></iframe> </div> </div> <div class="grid-container five-columns grid-base-system"> <!-- TODO: change class name "five-columns" (in fakt *.less) to generic "grid-base-system"--> <!-- TODO: create fields in config to set row-start/row-end for right column, or put widgets below TOP slot into left column widgets and include widgets.main in separate grid container --> <div class="column-container col-start-3 row-start-6 row-end-30"> </div> </div> <div class="premium-banner"> <div class="premium-wrapper"> <div class="premium-logo-section"> <span class="premium-info">Jesteś w strefie</span> <svg class="premium-onet-ico"> <use xlink:href="#ico-premium-onet"></use> </svg> </div> <p id="premium-banner-text"><!-- description injected by piano --></p> </div> </div> <div class="article--bs_header"> <picture class="article--bs_picture"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Ojdk9kpTURBXy9iYzY3YmRkMTg4ZDc5YjE0ODRkMzlkZDI4MDk4MGRlOC5qcGeSlQMAzQKJzRhgzQ23kwXNB4DNAvjeAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/WvQk9kpTURBXy9iYzY3YmRkMTg4ZDc5YjE0ODRkMzlkZDI4MDk4MGRlOC5qcGeSlQMAzQKJzRhgzQ23kwXNB4DNAvjeAAKhMAWhMQE" type="image/webp"> <img loading="lazy" class="article--bs_image" alt="Najem krótkoterminowy poprzez Booking i Airbnb? Większość błędnie rozlicza podatki" src="https://ocdn.eu/pulscms-transforms/1/c1Mk9kpTURBXy9iYzY3YmRkMTg4ZDc5YjE0ODRkMzlkZDI4MDk4MGRlOC5qcGeSlQMAzQKJzRhgzQ23kwXNB4DNAvjeAAKhMAGhMQE"> </picture> <div class="article--bs_header_description"> <h1 class="article_title article--bs_title">Jaki podatek od wynajmu na Bookingu lub Airbnb? Trzeba to wyjaśnić</h1> <div class="article-image_caption"> <span class="article-image_source article--bs_image_source"> Foto: frantic00 / Shutterstock </span> </div> </div> </div> <article class="article article--big-stories" content-length="4674" content-paywall-length="4045" > <section class="main"> <span data-article-start></span> <div class="article_header "> <div class="article-info_container"> <div class="article-author_container--top" data-section="author-top"> <div class="article-author_image_container"> <a href="https://businessinsider.com.pl/autorzy/lukasz-zalewski"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/dUEk9kpTURBXy9lYzhmNmIzOGI3ZjIxNDY5ZDI5Y2I0ZDVjODlhODE5ZC5wbmeRkwUsLN4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/XT6k9kpTURBXy9lYzhmNmIzOGI3ZjIxNDY5ZDI5Y2I0ZDVjODlhODE5ZC5wbmeRkwUsLN4AAqEwBaExAQ" type="image/webp"> <img class="article-author_image" loading="lazy" alt="Łukasz Zalewski" width="44" height="44" src="https://ocdn.eu/pulscms-transforms/1/obWk9kpTURBXy9lYzhmNmIzOGI3ZjIxNDY5ZDI5Y2I0ZDVjODlhODE5ZC5wbmeRkwUsLN4AAqEwAaExAQ"> </picture> </a> </div> <div class="article-author_details"> <div class="article-author_text"> <a href="https://businessinsider.com.pl/autorzy/lukasz-zalewski" class="article-author_name"> Łukasz Zalewski </a> </div> </div> <div class="article-article_date"> <time datetime="2024-11-15T05:25:00.000Z"> 15 listopada 2024, 6:25. </time> </div> <div class="article-read_time"> <span class="article-info_divider"></span> 3 min czytania </div> </div> <section class="article-share " data-section="article-share"> <span class="article-share_text"> Udostępnij artykuł </span> <div class="article-share_buttons"> <a class="article-share_button" data-section="detail-facebook-icon" aria-label="Facebook" href="https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr&quote=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-facebook"></use> </svg> </a> <a class="article-share_button" data-section="detail-twitter-icon" target="_blank" rel="noopener noreferrer" aria-label="Twitter/X" href="https://twitter.com/intent/tweet?url=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr&text=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-twitter"></use> </svg> </a> <a class="article-share_button" data-section="detail-linkedin-icon" aria-label="Linkedin" href="https://www.linkedin.com/shareArticle?url=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr&title=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-linkedin"></use> </svg> </a> <a class="article-share_button" data-section="detail-mail-icon" aria-label="Send" href="mailto:?body=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane%20https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-mail"></use> </svg> </a> </div> </section> </div> <div class="article_lead"> <p class="article_p" data-section="detail-body">Podatnicy, którzy wystawiają mieszkanie, dom lub pokój na Bookingu, Airbnb i innych portalach, mają problem z określeniem, jak opodatkować przychody z ich najmu. Wielu podatników traktuje takie przychody jako najem prywatny i płaci ryczałt, co jest błędem. Eksperci przyznają, że jest coraz większy bałagan w rozróżnianiu, co jest zakwaterowaniem, a co najmem prywatnym. Apelują do ministra finansów o wiążące stanowisko.</p> </div> </div> </section> <section class="all-columns-wide "> <aside class=" collapsed" data-run-module="local/main.commercialBreak" data-configuration="{"slotName":"layer","querySelector":"body .main.whitelistPremium a, .see-also-popular a","blackList":[],"extraData":{"layer":{"lazy":"0"}},"enabled":true,"displayIndex":3}" ></aside> <aside class="placeholder screening wide floating" data-run-module="local/main.simpleAd" data-configuration="{"slotName":"top","enabled":true,"displayIndex":4}" ></aside> </section> <section class="main whitelistPremium " > <p class="article_p" data-section="detail-body">Nawet 60 proc. właścicieli mieszkań, domów i pokojów ogłaszanych na Bookingu i Airbnb błędnie rozlicza podatki – wynika z branżowego raportu, do którego dotarł Business Insider.<strong> </strong>Większość<strong> </strong>osób nie tylko błędnie rozlicza PIT, ale w ogóle nie płaci VAT. — Jest coraz większy bałagan w rozróżnianiu, co jest zakwaterowaniem, a co najmem prywatnym w kontekście różnych podatków, w tym PIT — przyznaje Rafał Kran, doradca podatkowy i partner w Zespole Nieruchomości MDDP. Problem leży m.in. w interpretacji przepisów, a można to łatwo zmienić.</p> <p class="article_p" data-section="detail-body"><strong>Czytaj też: </strong><a href="https://businessinsider.com.pl/prawo/podatki/kontrole-fiskusa-na-bookingu-i-airbnb-to-podatkowa-bomba-z-opoznionym-zaplonem/rlh0ger" id="1c66d2ea-993e-4781-a33c-5d188e3f7a28"><strong>Kontrole fiskusa na Bookingu i Airbnb? To podatkowa bomba z opóźnionym zapłonem</strong></a></p> <div id="content-premium-offer" class="contentPremiumOffer"></div> <div class="contentPremium" style="display:none;" > <div class="related_articles-container" data-section="related-articles"> <h2 class="related_articles-header"> Czytaj także w BUSINESS INSIDER </h2> <div class="related_articles-articles_list"> <a class="related_articles-article_element" href="https://businessinsider.com.pl/prawo/podatki/wystawiasz-mieszkanie-lub-dom-na-portalach-wyprostuj-rozliczenia-z-fiskusem/dcr53n8"> <div class="related_articles-article_box"> <div class="related_articles-article_title"> <div class="related_articles-label"> <span class="related_articles-category">Podatki</span> </div> <h3 class="related_articles-article_title--header"> Wynajmujesz na Bookingu lub Airbnb? Sprawdź, jak wyjść na prostą z fiskusem </h3> <div class="related_articles-article_info"> <time class="related_articles-article_date" datetime="2024-07-18T04:25:00.000Z"> 18.07.2024 </time> <span class="related_articles-date_separator">|</span> <span class="related_articles-article_author"> Łukasz Zalewski </span> </div> </div> <div class="related_articles-article_image_container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/-8Ak9kpTURBXy8wODZhYTM1Y2EzODQ0NGFlYTY1ZWExNWU2ZDMwZTIzMi5qcGeSlQMAzM3NB9DNBGWTBcx4zHjeAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/pMPk9kpTURBXy8wODZhYTM1Y2EzODQ0NGFlYTY1ZWExNWU2ZDMwZTIzMi5qcGeSlQMAzM3NB9DNBGWTBcx4zHjeAAKhMAWhMQE" type="image/webp"> <img class="related_articles-article_image teaserImage" loading="lazy" width="120" height="120" alt="Wynajmujesz na Bookingu lub Airbnb? Sprawdź, jak wyjść na prostą z fiskusem" src="https://ocdn.eu/pulscms-transforms/1/AN1k9kpTURBXy8wODZhYTM1Y2EzODQ0NGFlYTY1ZWExNWU2ZDMwZTIzMi5qcGeSlQMAzM3NB9DNBGWTBcx4zHjeAAKhMAGhMQE"> </picture> </div> </div> </a> <span class="related_articles-separator"></span> <a class="related_articles-article_element" href="https://businessinsider.com.pl/prawo/podatki/kilka-samochodow-w-jednoosobowej-dzialalnosci-jest-nowa-interpretacja/7l205j4"> <div class="related_articles-article_box"> <div class="related_articles-article_title"> <div class="related_articles-label"> <span class="related_articles-category">Podatki</span> </div> <h3 class="related_articles-article_title--header"> Kilka samochodów w jednoosobowej działalności? Jest nowa interpretacja </h3> <div class="related_articles-article_info"> <time class="related_articles-article_date" datetime="2024-07-09T04:42:17.000Z"> 09.07.2024 </time> <span class="related_articles-date_separator">|</span> <span class="related_articles-article_author"> Łukasz Zalewski </span> </div> </div> <div class="related_articles-article_image_container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ZoSk9kpTURBXy8xNjc1N2U4YTY3OTZkOTM5ZTJlM2ZiMThkOThlMzFhOC5qcGeSlQMzAM0ZUM0OPZMFzHjMeN4AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/0lfk9kpTURBXy8xNjc1N2U4YTY3OTZkOTM5ZTJlM2ZiMThkOThlMzFhOC5qcGeSlQMzAM0ZUM0OPZMFzHjMeN4AAqEwBaExAQ" type="image/webp"> <img class="related_articles-article_image teaserImage" loading="lazy" width="120" height="120" alt="Kilka samochodów w jednoosobowej działalności? Jest nowa interpretacja" src="https://ocdn.eu/pulscms-transforms/1/ptmk9kpTURBXy8xNjc1N2U4YTY3OTZkOTM5ZTJlM2ZiMThkOThlMzFhOC5qcGeSlQMzAM0ZUM0OPZMFzHjMeN4AAqEwAaExAQ"> </picture> </div> </div> </a> </div> </div> <style> #specprawnik-widget { aspect-ratio: 160/183; border: 0; min-height: 580px; min-width: 360px; width: 100%; padding-top: 20px; } @media(min-width: 641px) { #specprawnik-widget { aspect-ratio: 181/80; min-height: 400px; } } </style> <iframe loading="lazy" id="specprawnik-widget" src="https://www.specprawnik.pl/widgets/bi-problems/"></iframe> <h2 class="article_heading"> Jaki jest problem z przychodami od mieszkań ogłaszanych na Bookingu i Airbnb? </h2> <p class="article_p" data-section="detail-body">Problem z przychodami od mieszkań, domów i pokoi oferowanych na Bookingu i Airbnb polega na tym, że prawie zawsze są to przychody z usługi zakwaterowania, a nie najmu. Jakie są różnice, wyjaśnialiśmy szczegółowo w Business Insiderze we wcześniejszym <a href="https://businessinsider.com.pl/prawo/podatki/kontrole-fiskusa-na-bookingu-i-airbnb-to-podatkowa-bomba-z-opoznionym-zaplonem/rlh0ger" id="8dddc589-efd7-4e22-a969-96d248bde2a2">artykule</a>.</p> <p class="article_p" data-section="detail-body">Usługi zakwaterowania trzeba rozliczać w ramach działalności gospodarczej, a do najmu nie trzeba jej zakładać. Inaczej trzeba więc rozliczać podatki – dochodowy, ale też VAT. W przypadku najmu prywatnego praktycznie nie ma problemu VAT.</p> <p class="article_p" data-section="detail-body">Potwierdzają to urzędnicy skarbowi, którzy weryfikują rozliczenia właścicieli nieruchomości. Jak mówi Grzegorz Żurawski, prezes Polskiego Stowarzyszenia Wynajmu Krótkoterminowego,<strong> do organizacji zgłaszają się osoby z całej Polski, które doświadczają obecnie weryfikacji podatków. </strong>Dzwoniący przyznają, że płacili zryczałtowany podatek od najmu prywatnego, a powinni byli opodatkować przychody z działalności gospodarczej.</p> <p class="article_p" data-section="detail-body">Skąd więc zamieszanie z podatkami? Przede wszystkim większość właścicieli mieszkań i domów nie rozróżnia najmu od usługi zakwaterowania. Ponadto, jak mówi Grzegorz Żurawski, do stowarzyszenia dzwonią <strong>również osoby, które zostały wprowadzone w błąd, zapewne też nieświadomie, przez pracowników urzędów skarbowych, którzy na pytanie o to, jak opodatkować należy najem świadczony za pomocą Booking czy Airbnb, odpowiadali, że usługi najmu można prowadzić jako osoba prywatna</strong>.</p> <p class="article_p" data-section="detail-body">Co więcej, podobne stanowisko wyraził Zbigniew Stawicki, wiceminister finansów, zastępca szefa KAS, w odpowiedzi z 30 września 2024 r. na interpelację posłów Sebastiana Kalety i Dariusza Mateckiego. Posłowie zapytali o sposób rozliczenia "osób wynajmujących mieszkania za pośrednictwem platform internetowych", czyli de facto o usługi zakwaterowania.</p> <p class="article_p" data-section="detail-body">Zastępca szefa KAS wskazał, że "<strong>przychody z najmu mieszkania, które jest oferowane na wynajem za pośrednictwem serwisu internetowego, mogą być zaliczane do przychodów z tzw. najmu prywatnego – przepisy nie wyłączają takiej możliwości</strong>".</p> <p class="article_p" data-section="detail-body">Z odpowiedzią na interpelację poselską są jednak dwa problemy.</p> <p class="article_p" data-section="detail-body">Po pierwsze, jak mówi Grzegorz Grabowski, partner w Kancelarii Księgowo-Doradczej WMP, fiskus<strong> </strong>nie wyjaśnia podatnikom, że najprawdopodobniej świadczą oni nie usługę najmu, lecz krótkotrwałego zakwaterowania. A w takim przypadku rozliczanie w ramach tzw. najmu prywatnego nie jest prawidłowe.</p> <p class="article_p" data-section="detail-body">Drugi problem jest taki, że odpowiedź na interpelację nie daje ochrony podatnikom, którzy się do niej zastosują.</p> <p class="article_p" data-section="detail-body">Dlatego eksperci domagają się oficjalnego stanowiska fiskusa.</p> <h2 class="article_heading"> Eksperci apelują o wydanie interpretacji ogólnej przez ministra finansów </h2> <p class="article_p" data-section="detail-body">Eksperci podatkowi oraz Polskie Stowarzyszenie Najmu Krótkoterminowego apelują do ministra finansów, aby wydał interpretację ogólną.</p> <p class="article_p" data-section="detail-body">"<strong>Brak interpretacji ogólnej, wskazującej różnicę pomiędzy usługą hotelarską a usługą najmu, powoduje niezrozumienie obowiązujących przepisów wśród podatników</strong>, co z kolei prowadzi do sytuacji, że co roku tysiące osób zaczyna świadczyć usługi hotelarskie w szarej strefie" – wskazuje Stowarzyszenie w piśmie do Ministerstwa Finansów (z 1 września 2024 r.).</p> <p class="article_p" data-section="detail-body">— Uważam, że fiskus, zamiast tworzyć zamieszanie, powinien jasno określić, kiedy mamy do czynienia z usługą zakwaterowania, a kiedy z najmem i podać właściwy sposób rozliczania — np. poprzez interpretację ogólną — zgadza się Grzegorz Grabowski.</p> <p class="article_p" data-section="detail-body">Podobnie uważa Rafał Kran, doradca podatkowy i partner w Zespole Nieruchomości MDDP. Jak mówi, jest coraz większy bałagan w rozróżnianiu, co jest zakwaterowaniem, a co najmem prywatnym w kontekście różnych podatków, w tym PIT, VAT, a także podatku od nieruchomości.</p> <p class="article_p" data-section="detail-body">— Przydałoby się to uporządkować, bo podatnicy mają problem. Chcieliby zastosować ryczałt, ale nie wiedzą, czy mogą. Dlatego warto, aby Ministerstwo Finansów wydało oficjalne stanowisko, np. interpretację ogólną lub objaśnienia podatkowe, które byłyby wiążące dla podatników, którzy się do nich zastosują – stwierdza Rafał Kran.</p> <script> if("htmlbox" === "OnettvVideo" || "htmlbox" === "pulsevideo") { var hasVideoPlayer = true } </script> <div class="placeholder embed htmlbox HtmlCode" data-run-module="local/main.embedPlaceholder" > <div class="embeddedapp"> <div class="pulsembed_embed" data-run-module="pulsembed/pulsembed.init" data-src="//pulsembed.eu/p2em/ASimDj_uO/" data-height-hint="" data-height-origin-hint="" data-sandbox="standard" data-author-name="" data-embed-id="ASimDj_uO" data-provider-name="htmlbox" data-extra-embed-params="%7B%7D" data-embed-img=""><a href="https://htmlbox.pulsembed.eu/embed/kEPvWLU_x" target="_blank">HtmlCode</a></div> </div> </div> <p class="article_p" data-section="detail-body">Autor: <em>Łukasz Zalewski, dziennikarz działu prawnego Business Insider Polska</em></p> </div> </section> <section class="main whitelistPremium "> </section> <section class="main gallery contentPremium " style="display:none;" > </section> <section class="all-columns-wide gallery contentPremium " style="display:none;" > <div class="grid-container grid-base-system"> </div> <span data-article-end></span> </section> <section class="all-columns-wide "> <div class="article--big-stories"> <section class="main"> <aside class="placeholder" style="padding-top:220px;" data-run-module="local/main.simpleAd" data-configuration="{"slotName":"flat-leadbanner","placeholderHiding":true,"enabled":true,"displayIndex":8}" ></aside> <div class="follow-us"> <em>Dziękujemy, że przeczytałaś/eś nasz artykuł do końca. </em> <div> <em>Bądź na bieżąco! </em> <a href="https://news.google.com/publications/CAAiEBS1ISRaHP1bLZkqvodKapMqFAgKIhAUtSEkWhz9Wy2ZKr6HSmqT?ceid=PL:pl&oc=3"> <em>Obserwuj</em> </a> <em> nas w Wiadomościach Google.</em> </div> </div> <div class="article-tags" data-section="article-tags"> <div class="article-label">Tematy:</div> <a class="article-tags_link" href="/podatek-dochodowy-od-osob-fizycznych">Podatek dochodowy od osób fizycznych</a> <a class="article-tags_link" href="/umowa-najmu">umowa najmu</a> <a class="article-tags_link" href="/przychod">przychód</a> <a class="article-tags_link" href="/uslugi">usługi</a> <a class="article-tags_link" href="/airbnb">Airbnb</a> <a class="article-tags_link" href="/premium">premium</a> </div> <div class="article-info_container article-info_container--bottom"> <div class="article-author_container" data-section="author-bottom"> <div class="article-author_container--bottom "> <div class="article-author_image_container"> <a href="https://businessinsider.com.pl/autorzy/lukasz-zalewski"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/JxDk9kpTURBXy9lYzhmNmIzOGI3ZjIxNDY5ZDI5Y2I0ZDVjODlhODE5ZC5wbmeRkwXMWsxa3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Mblk9kpTURBXy9lYzhmNmIzOGI3ZjIxNDY5ZDI5Y2I0ZDVjODlhODE5ZC5wbmeRkwXMWsxa3gACoTAFoTEB" type="image/webp"> <img class="article-author_image" loading="lazy" alt="Łukasz Zalewski" width="90" height="90" src="https://ocdn.eu/pulscms-transforms/1/MjVk9kpTURBXy9lYzhmNmIzOGI3ZjIxNDY5ZDI5Y2I0ZDVjODlhODE5ZC5wbmeRkwXMWsxa3gACoTABoTEB"> </picture> </a> </div> <div class="article-author_details"> <div class="article-author_text"> <a href="https://businessinsider.com.pl/autorzy/lukasz-zalewski" class="article-author_name"> Łukasz Zalewski </a> <p class="article-author_description"> Dziennikarz Business Insider Polska. Podatki, prawo, finanse </p> <span> <a class="article-author_more" href="https://businessinsider.com.pl/autorzy/lukasz-zalewski">Więcej artykułów tego autora</a> </span> </div> </div> </div> </div> <section class="article-share " data-section="article-share"> <span class="article-share_text"> Udostępnij artykuł </span> <div class="article-share_buttons"> <a class="article-share_button" data-section="detail-facebook-icon" aria-label="Facebook" href="https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr&quote=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-facebook"></use> </svg> </a> <a class="article-share_button" data-section="detail-twitter-icon" target="_blank" rel="noopener noreferrer" aria-label="Twitter/X" href="https://twitter.com/intent/tweet?url=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr&text=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-twitter"></use> </svg> </a> <a class="article-share_button" data-section="detail-linkedin-icon" aria-label="Linkedin" href="https://www.linkedin.com/shareArticle?url=https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr&title=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-linkedin"></use> </svg> </a> <a class="article-share_button" data-section="detail-mail-icon" aria-label="Send" href="mailto:?body=Jaki%20podatek%20od%20wynajmu%20na%20Bookingu%20lub%20Airbnb%3F%20Lokale%20b%C5%82%C4%99dnie%20rozliczane%20https%3A%2F%2Fbusinessinsider.com.pl%2Fprawo%2Fpodatki%2Fjaki-podatek-od-wynajmu-na-bookingu-lub-airbnb-lokale-blednie-rozliczane%2F9xct3sr"> <svg class="article-share_button--svg" viewBox="0 0 28 28"> <use xlink:href="#ico-mail"></use> </svg> </a> </div> </section> </div> <div class="article_newsletter" data-section="newsletter-banner"> <div class="banner_image"> <svg class="banner_image-svg"> <use xlink:href="#ico-newsletter-envelope"></use> </svg> </div> <div class="banner_text"> <div class="banner_text-title">Newsletter</div> <div>Bądź na bieżąco z informacjami ze świata biznesu i finansów</div> </div> <div class="banner_button"> <a href="/newsletter" target="_blank" class="banner_button-link">Zapisz się</a> </div> </div> </section> <section class="main"> <section class="magazine components-widgets-magazine-magazine-big-story "> </section> <div class="rectangles-container"> <aside class="placeholder rectangle" data-run-module="local/main.simpleAd" data-configuration="{"slotName":"rectangle1","enabled":true,"displayIndex":10}" ></aside> <aside class="placeholder rectangle" data-run-module="local/main.simpleAd" data-configuration="{"slotName":"rectangle3","enabled":true,"displayIndex":11}" ></aside> </div> </section> <section class="main see-also-popular_container " data-section="see-also-popular"> <h2 class="section-list_title section-list_title--no_arrow">Najpopularniejsze w BUSINESS INSIDER</h2> <section class="see-also-popular section-list_2elem-img--verticals" data-section="see-also-popular" data-run-module="local/adsManager.streamNativeAds" data-offset="1" data-step="4" data-start-pos="0" > <a href="https://businessinsider.com.pl/wiadomosci/nie-tylko-zolnierze-korea-polnocna-wysyla-do-ukrainy-potezna-artylerie/7zltfzp" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/J-Qk9kpTURBXy9mNGYzNmNiYmQ4NTZkZWFhNmE4MTAxZmU0NDA3ZTk2NS5wbmeSlQMAHc0HCM0D9JMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/XM5k9kpTURBXy9mNGYzNmNiYmQ4NTZkZWFhNmE4MTAxZmU0NDA3ZTk2NS5wbmeSlQMAHc0HCM0D9JMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Nie tylko żołnierze. Korea Północna wysyła do Ukrainy potężną artylerię" src="https://ocdn.eu/pulscms-transforms/1/Tdjk9kpTURBXy9mNGYzNmNiYmQ4NTZkZWFhNmE4MTAxZmU0NDA3ZTk2NS5wbmeSlQMAHc0HCM0D9JMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Nie tylko żołnierze. Korea Północna wysyła do Ukrainy potężną artylerię </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-23T05:05:00.000Z"> dzisiaj 06:05 </time> <span class="item_author"> Jake Epstein </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/kup-sobie-wlasnego-kim-dzong-una-tak-wyglada-najbardziej-strzezona-granica-swiata/m11h7me" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/xRvk9kpTURBXy81MDYxNzE0NjkwMzAzZjNiMjVmNDA3MTZkN2I1YzNlOS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/EK8k9kpTURBXy81MDYxNzE0NjkwMzAzZjNiMjVmNDA3MTZkN2I1YzNlOS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Pięć minut w Korei Północnej. Pojechałam na najbardziej strzeżoną granicę świata" src="https://ocdn.eu/pulscms-transforms/1/Rfik9kpTURBXy81MDYxNzE0NjkwMzAzZjNiMjVmNDA3MTZkN2I1YzNlOS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Pięć minut w Korei Północnej. Pojechałam na najbardziej strzeżoną granicę świata </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-23T05:00:00.000Z"> dzisiaj 06:00 </time> <span class="item_author"> Natalia Szewczak </span> </div> </div> </a> <a href="https://businessinsider.com.pl/gospodarka/tak-beda-wygladac-kredyty-za-rok-odczuwalna-ulga-wyliczenia/zbr30yx" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ASQk9kpTURBXy80NGU3NmYyNTI0OGMwMzJmYzUzYmRiZGYwOGFhOTY5Mi5wbmeSlQMAPs0H0M0EZZMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/19Hk9kpTURBXy80NGU3NmYyNTI0OGMwMzJmYzUzYmRiZGYwOGFhOTY5Mi5wbmeSlQMAPs0H0M0EZZMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Wielka nadzieja dla kredytobiorców. Tak mogą wyglądać raty za rok [WYLICZENIA]" src="https://ocdn.eu/pulscms-transforms/1/vVjk9kpTURBXy80NGU3NmYyNTI0OGMwMzJmYzUzYmRiZGYwOGFhOTY5Mi5wbmeSlQMAPs0H0M0EZZMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Gospodarka </span> </div> <h3 class="item_title"> Wielka nadzieja dla kredytobiorców. Tak mogą wyglądać raty za rok [WYLICZENIA] </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-22T12:50:00.000Z"> wczoraj 13:50 </time> <span class="item_author"> Jakub Ceglarz </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/nsa-kwestionuje-ulge-badawczo-rozwojowa-czy-to-zmieni-zasady-korzystania-z-niej/dxrbtb7" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/8wqk9kpTURBXy9kMTNjMzYzZTkyZGZlZTU2MWQxYmQzZTIwMjQ4N2NjZS5qcGeSlQMAzQEOzSHAzRL8kwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/ygnk9kpTURBXy9kMTNjMzYzZTkyZGZlZTU2MWQxYmQzZTIwMjQ4N2NjZS5qcGeSlQMAzQEOzSHAzRL8kwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Ulga B+R. Sąd podważył osiem lat jej stosowania. Jest się czego bać?" src="https://ocdn.eu/pulscms-transforms/1/L7fk9kpTURBXy9kMTNjMzYzZTkyZGZlZTU2MWQxYmQzZTIwMjQ4N2NjZS5qcGeSlQMAzQEOzSHAzRL8kwXNAanM794AAqEwAaExAQ"> </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"> Ulga B+R. Sąd podważył osiem lat jej stosowania. Jest się czego bać? </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-22T06:15:35.000Z"> wczoraj 07:15 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> </section> <section class="see-also-popular-inset"> <aside class="placeholder flat-plista flat-partner" style="padding-top:530px;" data-run-module="local/main.simpleAd" data-configuration="{"slotName":"flat-partner","placeholderHiding":true,"enabled":true,"displayIndex":1}" ></aside> </section> <section class="see-also-popular section-list_2elem-img--verticals" data-section="see-also-popular" data-run-module="local/adsManager.streamNativeAds" data-offset="7" data-step="4" data-custom-pattern='{"nativestd": [2], "flat-natleft3": [3]}' data-start-pos="1" > <a href="https://businessinsider.com.pl/wiadomosci/weteran-ekonomii-ostrzega-usa-i-swiat-twarde-ladowanie-w-2025-r-po-zwyciestwie-trumpa/40p0jb8" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/7GTk9kpTURBXy8wZTlhZDlhNThhZmE1YjUwNzA1OGJmYWZjNTE1MmNkYi5qcGeSlQMAzF3NC7jNBpiTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/lRFk9kpTURBXy8wZTlhZDlhNThhZmE1YjUwNzA1OGJmYWZjNTE1MmNkYi5qcGeSlQMAzF3NC7jNBpiTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Weteran ekonomii ostrzega USA i świat. Twarde lądowanie w 2025 r. po zwycięstwie Trumpa" src="https://ocdn.eu/pulscms-transforms/1/Fk8k9kpTURBXy8wZTlhZDlhNThhZmE1YjUwNzA1OGJmYWZjNTE1MmNkYi5qcGeSlQMAzF3NC7jNBpiTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Weteran ekonomii ostrzega USA i świat. Twarde lądowanie w 2025 r. po zwycięstwie Trumpa </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-22T06:05:14.000Z"> wczoraj 07:05 </time> <span class="item_author"> Jennifer Sor </span> </div> </div> </a> <a href="https://businessinsider.com.pl/finanse/mila-niespodzianka-dla-frankowiczow-prawnicy-jednak-sa-sceptyczni/c26b6g4" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/9DGk9kpTURBXy8zZTAwM2ZkZDEyNjk5NmY2ODQwN2RjZWY4NTY3YzMzMi5qcGeSlQMAzOjNHLzNEC6TBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/J_Ok9kpTURBXy8zZTAwM2ZkZDEyNjk5NmY2ODQwN2RjZWY4NTY3YzMzMi5qcGeSlQMAzOjNHLzNEC6TBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Miła niespodzianka dla frankowiczów. Bank przestaje pobierać raty" src="https://ocdn.eu/pulscms-transforms/1/RDCk9kpTURBXy8zZTAwM2ZkZDEyNjk5NmY2ODQwN2RjZWY4NTY3YzMzMi5qcGeSlQMAzOjNHLzNEC6TBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Finanse </span> </div> <h3 class="item_title"> Miła niespodzianka dla frankowiczów. Bank przestaje pobierać raty </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-22T06:01:51.000Z"> wczoraj 07:01 </time> <span class="item_author"> Maciej Rudke </span> </div> </div> </a> <a href="https://businessinsider.com.pl/technologie/nauka/oto-piec-nowych-lekow-odchudzajacych-moga-zdetronizowac-ozempic/y75p42f" class="list-item list-item item--l item--l--vertical nativestd-container" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/pUlk9kpTURBXy8xZmI0MzZmZGM0MDI4N2UxYzljODA4NzkyZGQyMzE5ZC5qcGeSlQMAzQExzRZKzQyKkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/cNDk9kpTURBXy8xZmI0MzZmZGM0MDI4N2UxYzljODA4NzkyZGQyMzE5ZC5qcGeSlQMAzQExzRZKzQyKkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Oto pięć nowych leków odchudzających. Mogą zdetronizować Ozempic" src="https://ocdn.eu/pulscms-transforms/1/DoGk9kpTURBXy8xZmI0MzZmZGM0MDI4N2UxYzljODA4NzkyZGQyMzE5ZC5qcGeSlQMAzQExzRZKzQyKkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Nauka </span> </div> <h3 class="item_title"> Oto pięć nowych leków odchudzających. Mogą zdetronizować Ozempic </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-22T05:39:11.000Z"> wczoraj 06:39 </time> <span class="item_author"> Gabby Landsverk </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/firma/szkoda-w-aucie-z-leasingu-sprawdz-jak-zglosic-by-nie-stracic/ke8etpx" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/tftk9kpTURBXy8xZTYxOTBkMzAxZWMwYWZlNDdiNWUwYjBhN2EwYTQ2Ni5qcGeSlQMAzQEAzSAAzRIAkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/vHqk9kpTURBXy8xZTYxOTBkMzAxZWMwYWZlNDdiNWUwYjBhN2EwYTQ2Ni5qcGeSlQMAzQEAzSAAzRIAkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Szkoda w aucie z leasingu? Sprawdź, jak zgłosić, by nie stracić" src="https://ocdn.eu/pulscms-transforms/1/oJdk9kpTURBXy8xZTYxOTBkMzAxZWMwYWZlNDdiNWUwYjBhN2EwYTQ2Ni5qcGeSlQMAzQEAzSAAzRIAkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Firma </span> </div> <h3 class="item_title"> Szkoda w aucie z leasingu? Sprawdź, jak zgłosić, by nie stracić </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-22T05:35:00.000Z"> wczoraj 06:35 </time> <span class="item_author"> Jolanta Ojczyk </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/ostatni-dzwonek-by-zalatwic-sobie-duzy-zwrot-pit-wystarczy-prosty-trik/e264lff" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/UPHk9kpTURBXy8xMDUwZGI3ODljNDE4Y2E5MjQzZjEyNmI2OGQ5Y2M5MS5qcGeSlQMAP80H0M0EZZMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/O7tk9kpTURBXy8xMDUwZGI3ODljNDE4Y2E5MjQzZjEyNmI2OGQ5Y2M5MS5qcGeSlQMAP80H0M0EZZMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Ostatni dzwonek, by załatwić sobie duży zwrot podatku. Wystarczy prosty trik" src="https://ocdn.eu/pulscms-transforms/1/Zu4k9kpTURBXy8xMDUwZGI3ODljNDE4Y2E5MjQzZjEyNmI2OGQ5Y2M5MS5qcGeSlQMAP80H0M0EZZMFzQGpzO_eAAKhMAGhMQE"> </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"> Ostatni dzwonek, by załatwić sobie duży zwrot podatku. Wystarczy prosty trik </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-22T05:15:00.000Z"> wczoraj 06:15 </time> <span class="item_author"> Jakub Ceglarz </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/byla-kanclerz-niemiec-o-trumpie-i-putinie-szczere-wyznania/glzll0t" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/byWk9kpTURBXy84MDg2NzQxMzQ3ODJlZGZjY2NhODAzNjNhYzg4NzMxYS5qcGeSlQMAzFDNBQDNAtCTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/eixk9kpTURBXy84MDg2NzQxMzQ3ODJlZGZjY2NhODAzNjNhYzg4NzMxYS5qcGeSlQMAzFDNBQDNAtCTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Była kanclerz wydaje wspomnienia. Miażdżący obraz Donalda Trumpa" src="https://ocdn.eu/pulscms-transforms/1/Gxvk9kpTURBXy84MDg2NzQxMzQ3ODJlZGZjY2NhODAzNjNhYzg4NzMxYS5qcGeSlQMAzFDNBQDNAtCTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Była kanclerz wydaje wspomnienia. Miażdżący obraz Donalda Trumpa </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T16:36:56.000Z"> czwartek 17:36 </time> <span class="item_author"> Joe Stanley-Smith </span> </div> </div> </a> <a href="https://businessinsider.com.pl/gospodarka/napieta-sytuacja-w-niemczech-reforma-schuldenbremse-przed-wyborami/p18kmxg" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/h_mk9kpTURBXy9jNmMzYzI5OWRkNzk0ZWZkZDY5MzM1MjkxOGUyMzM1OS5qcGeSlQMAzM7NGdDNDoWTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/utNk9kpTURBXy9jNmMzYzI5OWRkNzk0ZWZkZDY5MzM1MjkxOGUyMzM1OS5qcGeSlQMAzM7NGdDNDoWTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Wybory stawiają pod znakiem zapytania legendarny "hamulec zadłużenia" Niemiec" src="https://ocdn.eu/pulscms-transforms/1/LrXk9kpTURBXy9jNmMzYzI5OWRkNzk0ZWZkZDY5MzM1MjkxOGUyMzM1OS5qcGeSlQMAzM7NGdDNDoWTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Gospodarka </span> </div> <h3 class="item_title"> Wybory stawiają pod znakiem zapytania legendarny "hamulec zadłużenia" Niemiec </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T16:11:07.000Z"> czwartek 17:11 </time> <span class="item_author"> Johanna Treeck </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/praca/negocjacje-zmian-w-oskladkowaniu-umowz-ke-oto-plan-rzadu/cs5vc3l" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/qwvk9kpTURBXy9kNzExYzNkZjY3ZDM1ZjM4MTg4NzQ0OWQxZmNjZWFkMi5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/jnMk9kpTURBXy9kNzExYzNkZjY3ZDM1ZjM4MTg4NzQ0OWQxZmNjZWFkMi5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Dwie reformy zamiast oskładkowania umów zlecenia. Wiemy, co Polska chce zaproponować Unii" src="https://ocdn.eu/pulscms-transforms/1/StWk9kpTURBXy9kNzExYzNkZjY3ZDM1ZjM4MTg4NzQ0OWQxZmNjZWFkMi5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Prawo pracy </span> </div> <h3 class="item_title"> Dwie reformy zamiast oskładkowania umów zlecenia. Wiemy, co Polska chce zaproponować Unii </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T13:26:17.000Z"> czwartek 14:26 </time> <span class="item_author"> Jolanta Ojczyk </span> </div> </div> </a> <a href="https://businessinsider.com.pl/technologie/google-sprzeda-chrome-to-wstrzasnie-rynkiem-oto-kto-skorzysta-a-kto-straci/t57wwbe" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/J-Rk9kpTURBXy84Nzg3MzA3OTk1MGVlZDc1ZTQ4MmVlNjYwMDkwMGU1Yi5qcGeSlQPNAWQAzRvEzQ-gkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/4iPk9kpTURBXy84Nzg3MzA3OTk1MGVlZDc1ZTQ4MmVlNjYwMDkwMGU1Yi5qcGeSlQPNAWQAzRvEzQ-gkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Google sprzeda Chrome? To wstrząśnie rynkiem. Oto kto skorzysta, a kto straci" src="https://ocdn.eu/pulscms-transforms/1/jM_k9kpTURBXy84Nzg3MzA3OTk1MGVlZDc1ZTQ4MmVlNjYwMDkwMGU1Yi5qcGeSlQPNAWQAzRvEzQ-gkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Technologie </span> </div> <h3 class="item_title"> Google sprzeda Chrome? To wstrząśnie rynkiem. Oto kto skorzysta, a kto straci </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T13:07:08.000Z"> czwartek 14:07 </time> <span class="item_author"> Hugh Langley, Lara O'Reilly </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/skladka-zdrowotna-w-dol-wszystko-co-musisz-wiedziec-o-zmianach/8gqvwww" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/J_Lk9kpTURBXy8yYTQ4ZTZhODJmMmZkYjk4YWJjY2I5MWVjNzZhNDcxYy5wbmeSlQMAAM0HpM0ETJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/GzNk9kpTURBXy8yYTQ4ZTZhODJmMmZkYjk4YWJjY2I5MWVjNzZhNDcxYy5wbmeSlQMAAM0HpM0ETJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Wyjaśniamy, co się zmieni w składce zdrowotnej. Ta tabela mówi wszystko" src="https://ocdn.eu/pulscms-transforms/1/-Jdk9kpTURBXy8yYTQ4ZTZhODJmMmZkYjk4YWJjY2I5MWVjNzZhNDcxYy5wbmeSlQMAAM0HpM0ETJMFzQGpzO_eAAKhMAGhMQE"> </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"> Wyjaśniamy, co się zmieni w składce zdrowotnej. Ta tabela mówi wszystko </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T11:50:00.000Z"> czwartek 12:50 </time> <span class="item_author"> Jakub Ceglarz </span> </div> </div> </a> <a href="https://businessinsider.com.pl/technologie/motoryzacja/ceo-xpeng-chinskiego-producenta-aut-o-przyszlosci-wiekszosc-chinskich-marek-zniknie-z/4xbw3nk" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ue1k9kpTURBXy85NmRkNDlkM2I1ZDNiZjIzOWNlZmE4MGRlZGRmM2I3MC5qcGeSlQMAzQFczQ-ezQjLkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/auvk9kpTURBXy85NmRkNDlkM2I1ZDNiZjIzOWNlZmE4MGRlZGRmM2I3MC5qcGeSlQMAzQFczQ-ezQjLkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="CEO chińskiego producenta aut o przyszłości: większość chińskich marek zniknie z rynku" src="https://ocdn.eu/pulscms-transforms/1/unxk9kpTURBXy85NmRkNDlkM2I1ZDNiZjIzOWNlZmE4MGRlZGRmM2I3MC5qcGeSlQMAzQFczQ-ezQjLkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Motoryzacja </span> </div> <h3 class="item_title"> CEO chińskiego producenta aut o przyszłości: większość chińskich marek zniknie z rynku </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T06:16:21.000Z"> czwartek 07:16 </time> <span class="item_author"> Kwan Wei Kevin Tan </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/nowa-skladka-zdrowotna-w-sejmie-piec-pulapek-zmian/yydksk5" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/nCek9kpTURBXy9kNjZhMjNjZWY4Y2IwOTZlNmJmNjZhNWIzZDg3OTIwNS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/pnck9kpTURBXy9kNjZhMjNjZWY4Y2IwOTZlNmJmNjZhNWIzZDg3OTIwNS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Pięć pułapek nowej składki zdrowotnej. Oto wyliczenia" src="https://ocdn.eu/pulscms-transforms/1/4yzk9kpTURBXy9kNjZhMjNjZWY4Y2IwOTZlNmJmNjZhNWIzZDg3OTIwNS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAGhMQE"> </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"> Pięć pułapek nowej składki zdrowotnej. Oto wyliczenia </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T06:14:40.000Z"> czwartek 07:14 </time> <span class="item_author"> Jolanta Ojczyk </span> </div> </div> </a> <a href="https://businessinsider.com.pl/poradnik-finansowy/potentat-najmu-zdradza-kulisy-rynku-mowi-o-marzach-i-zyskach-wlascicieli-mieszkan/gw7hfdp" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ltEk9kpTURBXy81NzI3NWYyZWJkYmEwZjM5YmYwZDNmYTdiNWYzNTQ1OS5wbmeSlQMAMM0Il80E1pMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/0T5k9kpTURBXy81NzI3NWYyZWJkYmEwZjM5YmYwZDNmYTdiNWYzNTQ1OS5wbmeSlQMAMM0Il80E1pMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Czy krótki najem się opłaca? Szef dużej firmy wyjaśnia" src="https://ocdn.eu/pulscms-transforms/1/Sqhk9kpTURBXy81NzI3NWYyZWJkYmEwZjM5YmYwZDNmYTdiNWYzNTQ1OS5wbmeSlQMAMM0Il80E1pMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Poradnik finansowy </span> </div> <h3 class="item_title"> Czy krótki najem się opłaca? Szef dużej firmy wyjaśnia </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-21T05:04:00.000Z"> czwartek 06:04 </time> <span class="item_author"> Mateusz Madejski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/gospodarka/mala-warszawa-zapomniana-stolica-rosnie-jak-na-drozdzach/gx47ccn" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/yXUk9kpTURBXy80YjU5NjRmM2UyNmEyZDQ5ZjA5ZGIyYTBiYTk2YTliMy5qcGeSlQMAzQF0zQ-gzQjKkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/F_6k9kpTURBXy80YjU5NjRmM2UyNmEyZDQ5ZjA5ZGIyYTBiYTk2YTliMy5qcGeSlQMAzQF0zQ-gzQjKkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Mówią: "mała Warszawa". Zapomniana stolica rośnie jak na drożdżach" src="https://ocdn.eu/pulscms-transforms/1/Xt5k9kpTURBXy80YjU5NjRmM2UyNmEyZDQ5ZjA5ZGIyYTBiYTk2YTliMy5qcGeSlQMAzQF0zQ-gzQjKkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Gospodarka </span> </div> <h3 class="item_title"> Mówią: "mała Warszawa". Zapomniana stolica rośnie jak na drożdżach </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-20T14:50:00.000Z"> środa 15:50 </time> <span class="item_author"> Mateusz Madejski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/gospodarka/zyja-przy-elektrowni-jadrowej-czas-na-was-polacy/8p79xln" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/MsIk9kpTURBXy9lNzk0NGMyZDFkZWQ0MjFkNWI0OTVhNmUxNTU3NmNhMS5qcGeSlQMhAM0IU80EsJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/5ffk9kpTURBXy9lNzk0NGMyZDFkZWQ0MjFkNWI0OTVhNmUxNTU3NmNhMS5qcGeSlQMhAM0IU80EsJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Tak wygląda życie przy elektrowni jądrowej. "Czas na was, Polacy"" src="https://ocdn.eu/pulscms-transforms/1/M1kk9kpTURBXy9lNzk0NGMyZDFkZWQ0MjFkNWI0OTVhNmUxNTU3NmNhMS5qcGeSlQMhAM0IU80EsJMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Gospodarka </span> </div> <h3 class="item_title"> Tak wygląda życie przy elektrowni jądrowej. "Czas na was, Polacy" </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-20T14:30:00.000Z"> środa 15:30 </time> <span class="item_author"> Mateusz Madejski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/rozejm-pokoj-i-czarny-scenariusz-co-dalej-z-wojna-w-ukrainie/b107d31" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/e35k9kpTURBXy9mMmNlYWZhOTUwM2IwNDhmNmY1NWU1MTdhM2M1OWMwNS5qcGeSlQMAHc0HYs0EJ5MFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/cj4k9kpTURBXy9mMmNlYWZhOTUwM2IwNDhmNmY1NWU1MTdhM2M1OWMwNS5qcGeSlQMAHc0HYs0EJ5MFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Rozejm, zwrot Trumpa i czarny scenariusz. Co dalej z wojną w Ukrainie?" src="https://ocdn.eu/pulscms-transforms/1/uLck9kpTURBXy9mMmNlYWZhOTUwM2IwNDhmNmY1NWU1MTdhM2M1OWMwNS5qcGeSlQMAHc0HYs0EJ5MFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Rozejm, zwrot Trumpa i czarny scenariusz. Co dalej z wojną w Ukrainie? </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-20T12:30:00.000Z"> środa 13:30 </time> <span class="item_author"> Mateusz Madejski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/gospodarka/tyle-zarabia-klasa-srednia-w-twojej-gminie-sprawdzilismy-kazda-z-nich-wyliczenia/3qbv3gv" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/Spxk9kpTURBXy9lMjIwNjE0MmM4MDgxM2JjMTA1YTE5MWE2ZDVlZjgxYy5wbmeSlQMAzKLNB9DNBGWTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/p4Sk9kpTURBXy9lMjIwNjE0MmM4MDgxM2JjMTA1YTE5MWE2ZDVlZjgxYy5wbmeSlQMAzKLNB9DNBGWTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Tyle zarabia klasa średnia w twojej gminie. Sprawdziliśmy każdą z nich [WYLICZENIA]" src="https://ocdn.eu/pulscms-transforms/1/GZKk9kpTURBXy9lMjIwNjE0MmM4MDgxM2JjMTA1YTE5MWE2ZDVlZjgxYy5wbmeSlQMAzKLNB9DNBGWTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Gospodarka </span> </div> <h3 class="item_title"> Tyle zarabia klasa średnia w twojej gminie. Sprawdziliśmy każdą z nich [WYLICZENIA] </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-20T10:58:00.000Z"> środa 11:58 </time> <span class="item_author"> Jakub Ceglarz </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/jak-nowy-podatek-minimalny-wplynie-na-polski-rynek/mrqhdjm" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/RfEk9kpTURBXy82M2JiZTc5YmYyYjViOTEzNThhMjVjZmM0ODFjNDcyYy5qcGeSlQMAAM0PAM0IcJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/dB2k9kpTURBXy82M2JiZTc5YmYyYjViOTEzNThhMjVjZmM0ODFjNDcyYy5qcGeSlQMAAM0PAM0IcJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="To koniec ulg i zwolnień podatkowych dla części firm? Tłumaczymy skutki nowego podatku od 2025 r." src="https://ocdn.eu/pulscms-transforms/1/dRrk9kpTURBXy82M2JiZTc5YmYyYjViOTEzNThhMjVjZmM0ODFjNDcyYy5qcGeSlQMAAM0PAM0IcJMFzQGpzO_eAAKhMAGhMQE"> </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"> To koniec ulg i zwolnień podatkowych dla części firm? Tłumaczymy skutki nowego podatku od 2025 r. </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-20T06:42:29.000Z"> środa 07:42 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/nieruchomosci/dochod-pasywny-z-nieruchomosci-ile-mozna-zarobic-na-wynajmie-mieszkania-wyliczenia/68755d5" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ZORk9kpTURBXy8zMjM2NjY3MjFjMGExMDc0ZTBiZGNjNTkxMzE4MjI5Yi5qcGeSlQMAzLjNF33NDTqTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Zmck9kpTURBXy8zMjM2NjY3MjFjMGExMDc0ZTBiZGNjNTkxMzE4MjI5Yi5qcGeSlQMAzLjNF33NDTqTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Dochód pasywny z nieruchomości. Oto prawda o zyskach z wynajmu [WYLICZENIA]" src="https://ocdn.eu/pulscms-transforms/1/LsFk9kpTURBXy8zMjM2NjY3MjFjMGExMDc0ZTBiZGNjNTkxMzE4MjI5Yi5qcGeSlQMAzLjNF33NDTqTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Nieruchomości </span> </div> <h3 class="item_title"> Dochód pasywny z nieruchomości. Oto prawda o zyskach z wynajmu [WYLICZENIA] </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-20T05:12:06.000Z"> środa 06:12 </time> <span class="item_author"> Patryk Skrzat </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/tyle-trzeba-wydac-na-plecak-przetrwania/6td1x4m" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/786k9kpTURBXy9jZmQ1Y2JhMzJiYTkxNDY3NDdjZWY1YTdjOTdlMGJiZS5qcGeSlQMAzQIAzRAAzQkAkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/PMlk9kpTURBXy9jZmQ1Y2JhMzJiYTkxNDY3NDdjZWY1YTdjOTdlMGJiZS5qcGeSlQMAzQIAzRAAzQkAkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Plecak to nie wszystko. Były żołnierz GROM radzi, jak przygotować się na kryzys" src="https://ocdn.eu/pulscms-transforms/1/-Q4k9kpTURBXy9jZmQ1Y2JhMzJiYTkxNDY3NDdjZWY1YTdjOTdlMGJiZS5qcGeSlQMAzQIAzRAAzQkAkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Plecak to nie wszystko. Były żołnierz GROM radzi, jak przygotować się na kryzys </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-19T12:00:00.000Z"> wtorek 13:00 </time> <span class="item_author"> Mateusz Madejski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/ministerstwo-finansow-chce-dac-wiecej-czasu-na-jpk_cit/xpp1y26" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/jPnk9kpTURBXy9lMzE5ZDFiMTcxZDBiOGYyZDBiMWY3MmRjZWU4ZWNhNS5qcGeSlQMAzQEJzSEjzRKjkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/jDJk9kpTURBXy9lMzE5ZDFiMTcxZDBiOGYyZDBiMWY3MmRjZWU4ZWNhNS5qcGeSlQMAzQEJzSEjzRKjkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Jeden z dwóch plików JPK_CIT będzie odroczony. A co z drugim?" src="https://ocdn.eu/pulscms-transforms/1/kNyk9kpTURBXy9lMzE5ZDFiMTcxZDBiOGYyZDBiMWY3MmRjZWU4ZWNhNS5qcGeSlQMAzQEJzSEjzRKjkwXNAanM794AAqEwAaExAQ"> </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"> Jeden z dwóch plików JPK_CIT będzie odroczony. A co z drugim? </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-19T06:20:37.000Z"> wtorek 07:20 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/finanse/frankowicze-zdumieni-banki-zadaja-zaplaty-nawet-od-osob-ktore-nie-poszly-do-sadu/87k3xjg" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/3YMk9kpTURBXy9jNDhlZjgyZDk3YmQxMzkxYmQwN2YzNzI4OGNhNTIzOS5qcGeSlQMDzQHpzRorzQ67kwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/ITGk9kpTURBXy9jNDhlZjgyZDk3YmQxMzkxYmQwN2YzNzI4OGNhNTIzOS5qcGeSlQMDzQHpzRorzQ67kwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Bank chce od frankowiczów zwrotu pieniędzy. Nawet od tych, którzy nie poszli do sądu" src="https://ocdn.eu/pulscms-transforms/1/uVck9kpTURBXy9jNDhlZjgyZDk3YmQxMzkxYmQwN2YzNzI4OGNhNTIzOS5qcGeSlQMDzQHpzRorzQ67kwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Finanse </span> </div> <h3 class="item_title"> Bank chce od frankowiczów zwrotu pieniędzy. Nawet od tych, którzy nie poszli do sądu </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-19T06:12:45.000Z"> wtorek 07:12 </time> <span class="item_author"> Maciej Rudke </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/upadek-koalicji-w-niemczech-oto-co-z-tego-wynika-dla-polski/fn3j7z7" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/r0lk9kpTURBXy8yNTQ1N2NiOWFkOGRjYmQ2ZGExYTI3MjNjYWM2MzlmNC5qcGeSlQMAzF3NB9DNBGWTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/J_Bk9kpTURBXy8yNTQ1N2NiOWFkOGRjYmQ2ZGExYTI3MjNjYWM2MzlmNC5qcGeSlQMAzF3NB9DNBGWTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Upadek koalicji w Niemczech. Oto co z tego wynika dla Polski [ANALIZA]" src="https://ocdn.eu/pulscms-transforms/1/AfHk9kpTURBXy8yNTQ1N2NiOWFkOGRjYmQ2ZGExYTI3MjNjYWM2MzlmNC5qcGeSlQMAzF3NB9DNBGWTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Upadek koalicji w Niemczech. Oto co z tego wynika dla Polski [ANALIZA] </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-19T06:00:00.000Z"> wtorek 07:00 </time> <span class="item_author"> Mateusz Madejski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/pocieszny-grubasek-ktory-likwidowal-najblizszych-doradcow-zachod-bagatelizuje-kim/qhsmrvc" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ltMk9kpTURBXy9jYjYwMjRkNTQwZDMzMzE2ZTk5OGI3ZjExNTE3MDBlOC5qcGeSlQMAzKHNFEDNC2WTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/V3hk9kpTURBXy9jYjYwMjRkNTQwZDMzMzE2ZTk5OGI3ZjExNTE3MDBlOC5qcGeSlQMAzKHNFEDNC2WTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt=""Pocieszny grubasek", który likwidował najbliższych doradców. Zachód bagatelizuje Kim Dzong Una" src="https://ocdn.eu/pulscms-transforms/1/CIQk9kpTURBXy9jYjYwMjRkNTQwZDMzMzE2ZTk5OGI3ZjExNTE3MDBlOC5qcGeSlQMAzKHNFEDNC2WTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> "Pocieszny grubasek", który likwidował najbliższych doradców. Zachód bagatelizuje Kim Dzong Una </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-19T05:14:11.000Z"> wtorek 06:14 </time> <span class="item_author"> Anna Pawłowska </span> </div> </div> </a> <a href="https://businessinsider.com.pl/praca/ile-zarabia-sie-w-nieruchomosciach-50-tys-zl-miesiecznie-to-nie-mit-tabele/gvjv94g" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ALKk9kpTURBXy9kOWRjYTllMzNkYzNjNDJmZmM3OTQxNWE2NjVhNmU1NS5qcGeSlQMABc0EbM0CfZMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/hpEk9kpTURBXy9kOWRjYTllMzNkYzNjNDJmZmM3OTQxNWE2NjVhNmU1NS5qcGeSlQMABc0EbM0CfZMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Ile zarabia się w nieruchomościach? Kwoty momentami powalają [TABELE]" src="https://ocdn.eu/pulscms-transforms/1/xSwk9kpTURBXy9kOWRjYTllMzNkYzNjNDJmZmM3OTQxNWE2NjVhNmU1NS5qcGeSlQMABc0EbM0CfZMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Praca </span> </div> <h3 class="item_title"> Ile zarabia się w nieruchomościach? Kwoty momentami powalają [TABELE] </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-19T05:08:00.000Z"> wtorek 06:08 </time> <span class="item_author"> Damian Słomski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/zmiany-w-uldze-termomodernizacyjnej-w-pit-co-warto-wiedziec/4fbcmr5" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/JzKk9kpTURBXy9kYzE2NjBiMjUwNWI4ZTE5OWQ2N2I5ZjVhZmFmMWQzYS5qcGeSlQMAzLrNF6DNDUqTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/aWGk9kpTURBXy9kYzE2NjBiMjUwNWI4ZTE5OWQ2N2I5ZjVhZmFmMWQzYS5qcGeSlQMAzLrNF6DNDUqTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Chcesz kocioł na gaz lub olej w domu? Lepiej się pospiesz, jeśli chcesz też ulgę podatkową" src="https://ocdn.eu/pulscms-transforms/1/iZwk9kpTURBXy9kYzE2NjBiMjUwNWI4ZTE5OWQ2N2I5ZjVhZmFmMWQzYS5qcGeSlQMAzLrNF6DNDUqTBc0Bqczv3gACoTABoTEB"> </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"> Chcesz kocioł na gaz lub olej w domu? Lepiej się pospiesz, jeśli chcesz też ulgę podatkową </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-18T06:11:20.000Z"> poniedziałek 07:11 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/gospodarka/skupienie-sie-na-elektrykach-to-blad-europy-prezes-boscha-wskazuje-inna-droge/4prg164" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/KMWk9kpTURBXy82NmM0NGNhMDg5NTY1OTk1Yjc3MTc4M2IxMjNjYmE0Yi5wbmeSlQMAHM0H0M0EZZMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/0Axk9kpTURBXy82NmM0NGNhMDg5NTY1OTk1Yjc3MTc4M2IxMjNjYmE0Yi5wbmeSlQMAHM0H0M0EZZMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Skupienie się na elektrykach to błąd Europy? Prezes Boscha wskazuje inną drogę" src="https://ocdn.eu/pulscms-transforms/1/Ahrk9kpTURBXy82NmM0NGNhMDg5NTY1OTk1Yjc3MTc4M2IxMjNjYmE0Yi5wbmeSlQMAHM0H0M0EZZMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Gospodarka </span> </div> <h3 class="item_title"> Skupienie się na elektrykach to błąd Europy? Prezes Boscha wskazuje inną drogę </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-18T05:03:00.000Z"> poniedziałek 06:03 </time> <span class="item_author"> Mateusz Madejski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/nieruchomosci/koszty-budowy-domu-tradycyjna-a-szkieletowa/c8xg3ce" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/livk9kpTURBXy84ZGZiOWE3ZTk3ODkxNWE5NzZmZDQ2OTdkMjgxZjJlNi5qcGeSlQMAAM0GaM0DmpMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/5N_k9kpTURBXy84ZGZiOWE3ZTk3ODkxNWE5NzZmZDQ2OTdkMjgxZjJlNi5qcGeSlQMAAM0GaM0DmpMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Koszty budowy domu w technologii tradycyjnej i szkieletowej. Porównanie" src="https://ocdn.eu/pulscms-transforms/1/safk9kpTURBXy84ZGZiOWE3ZTk3ODkxNWE5NzZmZDQ2OTdkMjgxZjJlNi5qcGeSlQMAAM0GaM0DmpMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Nieruchomości </span> </div> <h3 class="item_title"> Koszty budowy domu w technologii tradycyjnej i szkieletowej. Porównanie </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-17T19:50:00.000Z"> niedziela 20:50 </time> <span class="item_author"> Natalia Kraus-Kowalczyk </span> </div> </div> </a> <a href="https://businessinsider.com.pl/lifestyle/milenialsi-zblizaja-sie-do-czterdziestki-i-sa-tym-przerazeni/e8eescn" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ZGrk9kpTURBXy82YTJhMmYxMGQyMTE2ZjZhOWMyMzhjZGNmZTM0Nzg2YS5qcGeSlQMADM0E_M0CzpMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/UDUk9kpTURBXy82YTJhMmYxMGQyMTE2ZjZhOWMyMzhjZGNmZTM0Nzg2YS5qcGeSlQMADM0E_M0CzpMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Milenialsi zbliżają się do czterdziestki. I są tym faktem przerażeni. Słusznie?" src="https://ocdn.eu/pulscms-transforms/1/ktJk9kpTURBXy82YTJhMmYxMGQyMTE2ZjZhOWMyMzhjZGNmZTM0Nzg2YS5qcGeSlQMADM0E_M0CzpMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Lifestyle </span> </div> <h3 class="item_title"> Milenialsi zbliżają się do czterdziestki. I są tym faktem przerażeni. Słusznie? </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-17T13:00:57.000Z"> niedziela 14:00 </time> <span class="item_author"> Emily Stewart </span> </div> </div> </a> <a href="https://businessinsider.com.pl/technologie/nowe-technologie/rewolucja-w-projektowaniu-samolotow-tak-maja-wygladac-po-2030-r/qk0t4xy" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/PQrk9kpTURBXy81NDM2Y2E1NDNhY2E4OTg2ZDRmMmViN2E2Nzg2YmI5OC5qcGeSlQMAAc0H0M0EZZMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/3gdk9kpTURBXy81NDM2Y2E1NDNhY2E4OTg2ZDRmMmViN2E2Nzg2YmI5OC5qcGeSlQMAAc0H0M0EZZMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Rewolucja w projektowaniu samolotów. Tak mają wyglądać po 2030 r." src="https://ocdn.eu/pulscms-transforms/1/9S6k9kpTURBXy81NDM2Y2E1NDNhY2E4OTg2ZDRmMmViN2E2Nzg2YmI5OC5qcGeSlQMAAc0H0M0EZZMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Nowe technologie </span> </div> <h3 class="item_title"> Rewolucja w projektowaniu samolotów. Tak mają wyglądać po 2030 r. </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-17T12:15:00.000Z"> niedziela 13:15 </time> <span class="item_author"> Taylor Rains </span> </div> </div> </a> <a href="https://businessinsider.com.pl/rozwoj-osobisty/zdrowie/fluoryzowana-woda-szkodzi-amerykanom-to-dzis-goracy-temat-w-usa/p3zmrtz" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ezOk9kpTURBXy81OGQzZTg0YWQ3NzhhYTBiNWY4N2RkYmI2Nzk2NjJiNy5qcGeSlQMAzLXNCHTNBMGTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/IXNk9kpTURBXy81OGQzZTg0YWQ3NzhhYTBiNWY4N2RkYmI2Nzk2NjJiNy5qcGeSlQMAzLXNCHTNBMGTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Fluoryzowana woda szkodzi Amerykanom? To dziś gorący temat w USA" src="https://ocdn.eu/pulscms-transforms/1/EK_k9kpTURBXy81OGQzZTg0YWQ3NzhhYTBiNWY4N2RkYmI2Nzk2NjJiNy5qcGeSlQMAzLXNCHTNBMGTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Zdrowie </span> </div> <h3 class="item_title"> Fluoryzowana woda szkodzi Amerykanom? To dziś gorący temat w USA </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-17T10:26:18.000Z"> niedziela 11:26 </time> <span class="item_author"> Hilary Brueck </span> </div> </div> </a> <a href="https://businessinsider.com.pl/lifestyle/milenialsi-wychowuja-zwierzeta-zamiast-dzieci-nie-idzie-im-to-najlepiej/xlyzvn2" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/dk6k9kpTURBXy80MjI1OTEzMmZlNzJkMDdlMDM3ODI3YWMwMGRlOGNhNy5qcGeSlQMlAM0ESs0CapMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/wlIk9kpTURBXy80MjI1OTEzMmZlNzJkMDdlMDM3ODI3YWMwMGRlOGNhNy5qcGeSlQMlAM0ESs0CapMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Milenialsi wychowują zwierzęta zamiast dzieci. Nie idzie im to najlepiej" src="https://ocdn.eu/pulscms-transforms/1/nZYk9kpTURBXy80MjI1OTEzMmZlNzJkMDdlMDM3ODI3YWMwMGRlOGNhNy5qcGeSlQMlAM0ESs0CapMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Lifestyle </span> </div> <h3 class="item_title"> Milenialsi wychowują zwierzęta zamiast dzieci. Nie idzie im to najlepiej </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-16T07:07:43.000Z"> 16.11.2024 </time> <span class="item_author"> Aimee Pearcy </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/donald-trump-kompletuje-swoj-gabinet-wyrazny-sygnal-dla-ukrainy/p07trkx" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/BTOk9kpTURBXy9mMTRmNmUwNWJhZWIwYTc2MGQwMmRlZjcxOTQ1MGQ1ZC5qcGeSlQMAM80XcM0NMJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/qW0k9kpTURBXy9mMTRmNmUwNWJhZWIwYTc2MGQwMmRlZjcxOTQ1MGQ1ZC5qcGeSlQMAM80XcM0NMJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Donald Trump kompletuje swój gabinet. Wyraźny sygnał dla Ukrainy" src="https://ocdn.eu/pulscms-transforms/1/cAok9kpTURBXy9mMTRmNmUwNWJhZWIwYTc2MGQwMmRlZjcxOTQ1MGQ1ZC5qcGeSlQMAM80XcM0NMJMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Donald Trump kompletuje swój gabinet. Wyraźny sygnał dla Ukrainy </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-16T05:58:00.000Z"> 16.11.2024 </time> <span class="item_author"> Thibault Spirlet, Hannah Abraham </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/czy-brak-faktury-wyklucza-odliczenie-vat/3gx9l0s" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/ncEk9kpTURBXy9jNjQ1MjgxMTYzNTNhZTkzMTM0N2Q5YWZmOWVkMjQ5NS5qcGeSlQMAzKLNFDDNC1uTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/jdMk9kpTURBXy9jNjQ1MjgxMTYzNTNhZTkzMTM0N2Q5YWZmOWVkMjQ5NS5qcGeSlQMAzKLNFDDNC1uTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Bez faktury też odliczysz VAT? Kolejny sąd potwierdził" src="https://ocdn.eu/pulscms-transforms/1/9Bak9kpTURBXy9jNjQ1MjgxMTYzNTNhZTkzMTM0N2Q5YWZmOWVkMjQ5NS5qcGeSlQMAzKLNFDDNC1uTBc0Bqczv3gACoTABoTEB"> </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"> Bez faktury też odliczysz VAT? Kolejny sąd potwierdził </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-15T16:18:28.000Z"> 15.11.2024 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/bezmyslne-podejscie-korporacji-pcha-nas-w-wypalenie-zawodowe-cal-newport-pokazuje-jak/q39chec" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/vDkk9kpTURBXy8xNTg3OTVmYjhkOTMwMzRlNzRjYzRlODFkYjVmMzE3MS5qcGeSlQMAzQLOzSBAzRIlkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Y-uk9kpTURBXy8xNTg3OTVmYjhkOTMwMzRlNzRjYzRlODFkYjVmMzE3MS5qcGeSlQMAzQLOzSBAzRIlkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Bezmyślne podejście korporacji pcha nas w wypalenie zawodowe. Naukowiec obala mit pracy z biura" src="https://ocdn.eu/pulscms-transforms/1/ivkk9kpTURBXy8xNTg3OTVmYjhkOTMwMzRlNzRjYzRlODFkYjVmMzE3MS5qcGeSlQMAzQLOzSBAzRIlkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Bezmyślne podejście korporacji pcha nas w wypalenie zawodowe. Naukowiec obala mit pracy z biura </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-15T11:29:00.000Z"> 15.11.2024 </time> <span class="item_author"> Cal Newport </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/rozmawial-z-kierowcami-ktorzy-zabili-mowili-wszyscy-tak-jezdza/cqmfd7v" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/MBrk9kpTURBXy8wODVjNmMwNmZkYWJlY2RiMWU1ZjA5N2UxYTY4ZWY0ZS5qcGeSlQMAAM0H0M0EZZMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/BCQk9kpTURBXy8wODVjNmMwNmZkYWJlY2RiMWU1ZjA5N2UxYTY4ZWY0ZS5qcGeSlQMAAM0H0M0EZZMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Rozmawiał z kierowcami, którzy zabili. Mówili: wszyscy tak jeżdżą" src="https://ocdn.eu/pulscms-transforms/1/6mZk9kpTURBXy8wODVjNmMwNmZkYWJlY2RiMWU1ZjA5N2UxYTY4ZWY0ZS5qcGeSlQMAAM0H0M0EZZMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Rozmawiał z kierowcami, którzy zabili. Mówili: wszyscy tak jeżdżą </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-15T09:00:00.000Z"> 15.11.2024 </time> <span class="item_author"> Anna Anagnostopulu </span> </div> </div> </a> <a href="https://businessinsider.com.pl/technologie/motoryzacja/jaguar-wstrzymuje-produkcje-takiej-sytuacji-nie-bylo-w-wielkiej-brytanii-od-ii-wojny/yw8qtge" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/uKCk9kpTURBXy9mYzNmYmIzY2JlZDdhMzZiZGNlMGM4NDQ4MGJjYWNmMS5qcGeSlQMAzH7NC-bNBrKTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/H5Vk9kpTURBXy9mYzNmYmIzY2JlZDdhMzZiZGNlMGM4NDQ4MGJjYWNmMS5qcGeSlQMAzH7NC-bNBrKTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Jaguar wstrzymuje produkcję. Takiej sytuacji nie było w Wielkiej Brytanii od II wojny światowej" src="https://ocdn.eu/pulscms-transforms/1/riIk9kpTURBXy9mYzNmYmIzY2JlZDdhMzZiZGNlMGM4NDQ4MGJjYWNmMS5qcGeSlQMAzH7NC-bNBrKTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Motoryzacja </span> </div> <h3 class="item_title"> Jaguar wstrzymuje produkcję. Takiej sytuacji nie było w Wielkiej Brytanii od II wojny światowej </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-15T06:11:28.000Z"> 15.11.2024 </time> <span class="item_author"> Grace Eliza Goodwin </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/elitarny-korpus-kima-w-rosji-byly-zolnierz-sil-specjalnych-korei-pln-komentuje/vc6n6rg" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/w0Yk9kpTURBXy85N2E4NGNmN2E1YzdkYjk2OWVlOTYzY2M4ZjUxZTMwZS5qcGeSlQMAzELNB9DNBGWTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/5bKk9kpTURBXy85N2E4NGNmN2E1YzdkYjk2OWVlOTYzY2M4ZjUxZTMwZS5qcGeSlQMAzELNB9DNBGWTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Elitarny korpus Kima w Rosji? Były żołnierz sił specjalnych Korei Płn. komentuje" src="https://ocdn.eu/pulscms-transforms/1/X61k9kpTURBXy85N2E4NGNmN2E1YzdkYjk2OWVlOTYzY2M4ZjUxZTMwZS5qcGeSlQMAzELNB9DNBGWTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Elitarny korpus Kima w Rosji? Były żołnierz sił specjalnych Korei Płn. komentuje </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-15T05:00:00.000Z"> 15.11.2024 </time> <span class="item_author"> Matthew Loh </span> </div> </div> </a> <a href="https://businessinsider.com.pl/wiadomosci/uciekli-z-korei-polnocnej-a-potem-wracaja-do-rezimu-kima-oto-powody/bfvqb97" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/WNpk9kpTURBXy9iZDIxZWYwN2U4ZGNhNzJlZjM5MDk3YzBjYWE1Nzk2NC5qcGeSlQMAPs0H0M0EZZMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/3MXk9kpTURBXy9iZDIxZWYwN2U4ZGNhNzJlZjM5MDk3YzBjYWE1Nzk2NC5qcGeSlQMAPs0H0M0EZZMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Uciekli z Korei Północnej, żałują swojej decyzji. Oto dlaczego chcą wracać do reżimu Kima" src="https://ocdn.eu/pulscms-transforms/1/58Qk9kpTURBXy9iZDIxZWYwN2U4ZGNhNzJlZjM5MDk3YzBjYWE1Nzk2NC5qcGeSlQMAPs0H0M0EZZMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Wiadomości </span> </div> <h3 class="item_title"> Uciekli z Korei Północnej, żałują swojej decyzji. Oto dlaczego chcą wracać do reżimu Kima </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-14T09:36:50.000Z"> 14.11.2024 </time> <span class="item_author"> Natalia Szewczak </span> </div> </div> </a> <a href="https://businessinsider.com.pl/technologie/sztuczna-inteligencja-rozpeta-apokalipse-na-rynku-pracy-oto-najwieksi-zwyciezcy-i/n4kyqk8" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/-TAk9kpTURBXy81NDVlZDU3NTBjZjk4MDc3ZjcwM2M4M2U4ZDQxNjQ1ZS5qcGeSlQPMiADNCLLNBOWTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/v2Yk9kpTURBXy81NDVlZDU3NTBjZjk4MDc3ZjcwM2M4M2U4ZDQxNjQ1ZS5qcGeSlQPMiADNCLLNBOWTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Sztuczna inteligencja rozpęta apokalipsę na rynku pracy. Oto najwięksi zwycięzcy i przegrani [ANALIZA]" src="https://ocdn.eu/pulscms-transforms/1/zEek9kpTURBXy81NDVlZDU3NTBjZjk4MDc3ZjcwM2M4M2U4ZDQxNjQ1ZS5qcGeSlQPMiADNCLLNBOWTBc0Bqczv3gACoTABoTEB"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Technologie </span> </div> <h3 class="item_title"> Sztuczna inteligencja rozpęta apokalipsę na rynku pracy. Oto najwięksi zwycięzcy i przegrani [ANALIZA] </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-14T08:40:00.000Z"> 14.11.2024 </time> <span class="item_author"> Emil Skandul </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/praca/jak-rozliczac-prace-w-nadgodzinach-dodatkowe-wynagrodzenie-czy-dzien-wolny/e7peyx8" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/KkBk9kpTURBXy81MzkzNGU0NzQwOGMzNGJjNjQ4MjBiZTJjMWJhZmVkMy5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/5I3k9kpTURBXy81MzkzNGU0NzQwOGMzNGJjNjQ4MjBiZTJjMWJhZmVkMy5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Masz nadgodziny? Sprawdź, kiedy przysługuje wynagrodzenie, a kiedy dzień wolny" src="https://ocdn.eu/pulscms-transforms/1/cSjk9kpTURBXy81MzkzNGU0NzQwOGMzNGJjNjQ4MjBiZTJjMWJhZmVkMy5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAGhMQE"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Prawo pracy </span> </div> <h3 class="item_title"> Masz nadgodziny? Sprawdź, kiedy przysługuje wynagrodzenie, a kiedy dzień wolny </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-14T08:15:00.000Z"> 14.11.2024 </time> <span class="item_author"> Dominika Wrotek </span> </div> </div> </a> <a href="https://businessinsider.com.pl/technologie/motoryzacja/japonscy-producenci-traca-grunt-pod-nogami-zwolnienia-i-problemy-jak-u-niemcow/68pj1p4" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/6E-k9kpTURBXy81MTBjODE5MDZiMDlhOTMyMDZiNmJmNzFmMDQwZTk3Yi5qcGeSlQMAzQG5zRjyzQ4IkwXNAanM794AAqEwBqExAQ" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/bCmk9kpTURBXy81MTBjODE5MDZiMDlhOTMyMDZiNmJmNzFmMDQwZTk3Yi5qcGeSlQMAzQG5zRjyzQ4IkwXNAanM794AAqEwBaExAQ" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Japońscy producenci tracą grunt pod nogami. Zwolnienia i problemy jak u Niemców" src="https://ocdn.eu/pulscms-transforms/1/P5Zk9kpTURBXy81MTBjODE5MDZiMDlhOTMyMDZiNmJmNzFmMDQwZTk3Yi5qcGeSlQMAzQG5zRjyzQ4IkwXNAanM794AAqEwAaExAQ"> </picture> </div> <div class="item_description"> <div class="item_taxonomy"> <div class="ico-closed-container"></div> <span class="item_category"> Motoryzacja </span> </div> <h3 class="item_title"> Japońscy producenci tracą grunt pod nogami. Zwolnienia i problemy jak u Niemców </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-14T05:42:29.000Z"> 14.11.2024 </time> <span class="item_author"> Tom Carter </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/najem-mieszkan-w-polsce-jak-zoptymalizowac-podatek/n8wq218" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/dPJk9kpTURBXy84OTZmNjM5ZTk4M2FiNmJiYzgzYjU3MDBlNDlhMTk4OC5qcGeSlQMAzK_NGQDNDhCTBc0Bqczv3gACoTAGoTEB" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/xd0k9kpTURBXy84OTZmNjM5ZTk4M2FiNmJiYzgzYjU3MDBlNDlhMTk4OC5qcGeSlQMAzK_NGQDNDhCTBc0Bqczv3gACoTAFoTEB" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Najem nieruchomości. Chcesz rozliczyć koszty? Jest sposób" src="https://ocdn.eu/pulscms-transforms/1/Uj1k9kpTURBXy84OTZmNjM5ZTk4M2FiNmJiYzgzYjU3MDBlNDlhMTk4OC5qcGeSlQMAzK_NGQDNDhCTBc0Bqczv3gACoTABoTEB"> </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"> Najem nieruchomości. Chcesz rozliczyć koszty? Jest sposób </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-14T05:25:00.000Z"> 14.11.2024 </time> <span class="item_author"> Łukasz Zalewski </span> </div> </div> </a> <a href="https://businessinsider.com.pl/prawo/podatki/kontrole-fiskusa-na-bookingu-i-airbnb-to-podatkowa-bomba-z-opoznionym-zaplonem/rlh0ger" class="list-item list-item item--l item--l--vertical" > <div class="item_image-container"> <picture> <source srcset="https://ocdn.eu/pulscms-transforms/1/h8sk9kpTURBXy81Y2RkYjFmMmRhOGEyZGIyYmU5NmQwYmZhNGZhMzhmZS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAahMQE" type="image/avif"> <source srcset="https://ocdn.eu/pulscms-transforms/1/Qv2k9kpTURBXy81Y2RkYjFmMmRhOGEyZGIyYmU5NmQwYmZhNGZhMzhmZS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAWhMQE" type="image/webp"> <img class="item-image" width="425" height="239" loading="lazy" alt="Kontrole fiskusa na Bookingu i Airbnb? To podatkowa bomba z opóźnionym zapłonem" src="https://ocdn.eu/pulscms-transforms/1/Rglk9kpTURBXy81Y2RkYjFmMmRhOGEyZGIyYmU5NmQwYmZhNGZhMzhmZS5qcGeSlQMAAM0HgM0EOJMFzQGpzO_eAAKhMAGhMQE"> </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"> Kontrole fiskusa na Bookingu i Airbnb? To podatkowa bomba z opóźnionym zapłonem </h3> <div class="item_date"> <time class="item_time" datetime="2024-11-14T05:15:00.000Z"> 14.11.2024 </time> <span class="item_author"> Łukasz Zalewski, Jolanta Ojczyk </span> </div> </div> </a> </section> </section> <section class="main"> </section> </div> </section> </article> <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/new-BI-logo-footer.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) 2024 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://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> window.addEventListener('load', function() { (function(d, t, s, e, n) { (e = d.createElement(t)), (n = d.getElementsByTagName(t)[0]); e.async = 1; e.onload = floatingPlayerOnloadCallback; e.src = s; n.parentNode.insertBefore(e, n); })(document, 'script', 'https://videotools.ocdn.eu/libs/floating/v3.15.0.min.js'); function floatingPlayerOnloadCallback() { if (typeof FloatingVideoPlayer === 'function') { const isMobile = false; const fpConfig = isMobile ? { "backgroundImage": 'https://ocdn.eu/businessinsider/static/bi-video.png', "launchPolicy": "FLOAT_WHEN_PLAYER_IS_PLAYING", "edgesTriggeringFloating": "top", "stickingThreshold": 0.99, "closeButton": { "template": "mobile", "position": "bottom", "color": { "border": '#086ef7', "mark": 'white', "background": '#086ef7' } }, "dimensions": { "width": Math.min(window.innerWidth, window.innerHeight) }, "offset": { "top": 0 } } : { "backgroundImage": 'https://ocdn.eu/businessinsider/static/bi-video.png', "launchPolicy": "FLOAT_ALL_ADDED_PLAYERS", "stickingThreshold": 0.95, "offset": { "top": 0, "right": 0 }, "closeButton": { "position": "left", "color": { "mark": 'white', "background": '#086ef7' } } }; var fp = FloatingVideoPlayer(fpConfig); const pageHeader = document.querySelector(".header"); fp.setOffset({ "top": pageHeader.getBoundingClientRect().bottom || 0 }); const offsetFn = () => { setTimeout(() => { fp.setOffset({ "top": pageHeader.getBoundingClientRect().bottom > 0 ? pageHeader.getBoundingClientRect().bottom : 0 }); }, 200); }; const observer = new MutationObserver(offsetFn); const body = document.querySelector("body"); observer.observe(body, { "attributes": true, "attributeFilter": ["class"] }); const players = document.querySelectorAll(".pulsevideo .embeddedapp"); if (players.length > 0 && isMobile) { players.forEach((playerContainer) => { const playerHover = document.createElement("div"); playerHover.style.position = "absolute"; playerHover.style.top ='0'; playerHover.style.width = "100%"; playerHover.style.height = "100%"; playerHover.style.zIndex = "999"; playerContainer.appendChild(playerHover); const playerHoverListener = e => { const frame = e.target.parentNode.querySelector("iframe"); frame.contentWindow.postMessage( JSON.stringify({ "method": "play", "params": {} }), "*" ); playerHover.remove(); playerHover.removeEventListener(e.type, playerHoverListener); }; playerHover.addEventListener("touchstart", playerHoverListener); playerHover.addEventListener("click", playerHoverListener); }); } } } }); </script> <script> var _SG_LOADER = { IMAGE: 'https://ocdn.eu/businessinsider/static/sg-loader/bi_hp_desktop.jpg', BACKGROUND_IMAGE: 'https://ocdn.eu/businessinsider/static/sg-loader/bar_background.png', BAR_IMAGE: 'https://ocdn.eu/businessinsider/static/sg-loader/bi_logo_sgLoader.png', URL_PARAM: '?fromscroll=1&mp=promo', ELEMENT_QUERY: '.footer_wrapper', TEXT: 'Przejdź do strony głównej' }; var footer = document.querySelector(_SG_LOADER.ELEMENT_QUERY); function loadSGScript() { var sgLoaderScript = document.createElement('script'); sgLoaderScript.type = 'text/javascript'; sgLoaderScript.src = 'https://ocdn.eu/businessinsider/static/sg-loader/sg-loader.min.js'; sgLoaderScript.async = true; document.body.appendChild(sgLoaderScript); } var scriptObserverCallback = function(entries, observer) { entries.forEach(function(entry) { if (entry.isIntersecting) { loadSGScript(); observer.disconnect(); } }) }; if (window.IntersectionObserver) { var lazyScriptObserver = new IntersectionObserver( scriptObserverCallback, { rootMargin: '1000px', threshold: 0.01 } ); lazyScriptObserver.observe(footer); } else { loadSGScript(); } </script> <script charset="UTF-8" src="https://s-eu-1.pushpushgo.com/js/60cc5d373355060aacc31a20.js" async="async"></script></body> </html>