The tax director of the National Revenue Information made a ruling on November 20, 2025, stating that allowances given to employees for opting out of company cars can be treated as a tax-deductible cost. The ruling applies to a limited liability company (sp. z o.o.) that, while not legally required to do so, provided company vehicles through leasing or renting agreements. Initially, this benefit was designated for certain employees, but due to rising costs, the company opted to allow employees the choice to resign from their company cars in exchange for a cash allowance.

This allowance is categorized as an employee benefit rather than a compensation for damages. The interpretation clarified that since the employee does not incur any damage by opting out of the company vehicle, the allowance does not serve to compensate a loss in the legal sense. Instead, it serves as a monetary benefit that allows eligible employees to receive remuneration based on the company's internal regulations for not utilizing their entitled company vehicle.

The implications of this interpretation could affect how companies structure their employee benefits, especially concerning vehicle allowances and tax deductions. Companies considering similar arrangements may view this allowance as a viable way to manage costs associated with employee benefits, ultimately leading to shifts in how such benefits are valued both from a business and tax perspective.