Opodatkowanie IKE i IKZE jako formy gromadzenia środków emerytalnych oraz instrument optymalizacji podatkowej

Abstract

In the article the tax effects of „IKE” and „IKZE” were presented. The areas of tax risk concerning the use of „IKE” and „IKZE” in the Personal Income Tax were given. The tax avoidance instruments by using „IKE” and „IKZE” were discussed.