Fees, which are calculated as other income include in particular:

  • receipts of court experts, commercial travelers, agents, acquirers, sports judges and delegates, interpreters, translators, tourist workers, consultants and other similar activities,
  • receipts based on the activities of members of assemblies and supervisory boards of companies, boards of directors, administrative councils and other bodies of other legal entities corresponding to them, members of commissions and committees that have these bodies and lay judges who do not have the status of court employees,
  • royalties paid according to a special law governing copyright and related rights,
  • other fees paid or given to natural persons by legal and natural persons (corporate taxpayers and self-employed taxpayers) and other payers and providers.

Other Income Calculations