Court: a well-described transfer is an effective declaration of the choice of a lump sum

Good news for taxpayers who haven't submitted a separate declaration to the tax office electing flat-rate taxation. The Provincial Administrative Court (WSA) in Gliwice recently confirmed that this formality can be effectively completed by bank transfer and tax payment. This is also true after the amendment to the regulations of July 1, 2021.

Is a declaration required to choose lump sum taxation?