Dominika Chrabańska and Grzegorz Patek in Rzeczpospolita „Can hospitals accept drug donations from drug companies and how to tax them?”
On 11th July Rzeczpospolita has published an article by KONDRAT & Partners’ experts: Dominika Chrabańska, advocate and Grzegorz Patek, tax and legal advisor „Can hospitals accept drug donations from drug companies and how to tax them?”.
A public institution that receives free of charge medical products has to recognize income. However, if its statutory purpose is healthcare and the received drugs will be used for the statutory purpose, the institution has a right for exemption from income tax.
The whole publication is available on Rzeczpospolita’s website (in Polish only): http://www.rp.pl/