Laws regulating assistance to Ukraine signed by the President
On Saturday, 12 March, President Andrzej Duda signed the law on assistance for Ukrainian citizens. It has already been published in the Journal of Laws under item 583. It contains, among others, provisions introducing certain tax preferences.
The act was prepared as a response to the need to help Ukrainians who are fleeing the war. It is quite a broad law, which regulates many areas. It normalizes, among others, the principles of legal residence in Poland, taking up employment or receiving benefits from the state budget.
Among the proposed solutions are also those in the area of tax law. It provides, among others, an exemption from personal income tax for humanitarian aid received in the period from 24 February 2022 to 31 December 2022 by taxpayers who are citizens of Ukraine and who arrived in that period from the territory of Ukraine. A cash benefit granted to a household natural person who provided accommodation and food to citizens of Ukraine will also be exempt from tax.