The government announces support plans for Ukrainian citizens and tax preferences for individual supporters
Assumptions of the draft law
The list of legislative works includes the assumptions of the draft law on assistance to Ukrainian citizens in connection with an armed conflict in the territory of that state.
According to the information, the act is to regulate the special rules of legalizing the stay of Ukrainian citizens who entered the territory of the Republic of Poland directly from the territory of Ukraine in connection with hostilities conducted on the territory of that state, in particular:
- special rules for entrusting work to Ukrainian citizens legally residing in the territory of Poland;
- assistance provided by voivodes to citizens of Ukraine;
- creation of a new special-purpose reserve to finance expenses related to assistance to Ukrainian citizens;
- some rights of Ukrainian citizens whose stay in the territory of Poland is considered legal;
- special rules for extending the periods of legal stay of Ukrainian citizens and the documents issued by Polish authorities regarding the rights to enter and stay on the territory of Poland;
- certain rights of Polish citizens and Ukrainian citizens who are students, academic teachers or research workers entering from the territory of Ukraine;
- specific regulations concerning the education, upbringing and care of children and students who are citizens of Ukraine, including support for local government units in the implementation of additional educational tasks in this regard;
- specific rules for the organization and operation of universities in relation to the provision of study places for Ukrainian citizens.
Tax preferences
The Ministry of Finance announced that it is working on the following solutions:
- exemption of Ukrainian citizens from inheritance and donation tax (for the period from February 24 to December 31, 2022);
- introducing the possibility of including in tax costs – both in PIT and CIT – expenses for the production or purchase prices of goods and rights being the subject of a donation in the period from February 24 to December 31, 2022 for purposes related to counteracting the effects of hostilities on the territory of Ukraine, transferred to: (1) non-governmental organizations (also from Ukraine), (2) local government units, (3) the Governmental Agency for Strategic Reserves, (4) entities performing medical activities and in the field of emergency medical services in Poland and Ukraine.
- introducing the possibility of including in tax costs – both in PIT and CIT – expenses for free benefits, e.g. in the field of free medical assistance for non-governmental organizations;
- PIT exemption for free benefits, including unpaid accommodation, when the support comes directly from an individual or entrepreneur (not only from NGOs).
