The service is aimed at:

1) extending the catalogue of costs of income through applying a regular savings program that can be accounted for as a cost of income (cost is generated yet there is no expenditure),
2) optimising CIT or PIT depending on the form of the investor’s business operations.

The service involves opening a regular unit-linked investment program. We use it as a non-payroll component of remuneration within employee loyalty schemes or retirement schemes, or as a way to build up capital for a senior’s severance pay in a family business. The payment of benefits under such a scheme is exempted from income tax.


  • self-employed individuals
  • partnerships (general partnerships, limited partnerships)
  • capital companies (limited liability companies, joint stock companies)
  • entities with mixed structures

Note: Business profile is of no relevance here.

Saint Lucia


  • Presidents of capital companies and board members
  • Members of supervisory boards
  • Shareholders in capital companies
  • General and limited partners
  • Self-employed entrepreneurs
  • Key employees


  • Introducing changes to the General Terms and Conditions of insurance policies – €1500
  • Opening a policy – €0
  • Annual commission on the tax advantage* – 2%-5% (per annum)

*Tax advantage up to PLN 100 000 – 5%
Tax advantage from PLN 100 001 to PLN 200 000 – 4%
Tax advantage from PLN 200 001 to PLN 300 000 – 3%
Tax advantage over PLN 300 001 – 2%



  • Reduced CIT (the policy premium is an income cost)
  • Reduced PIT (the policy premium is an income cost; the benefit under the policy is not subject to income tax)
  • Reduced national insurance cost (the policy can be used as a non-payroll component of remuneration and is not subject to national, retirement or pension insurance)
  • Security of the deposited funds (law enforcement privilege; the monies are free from bailiff or court seizures up to 75% of the value of the account; no GIIF information obligation (General Inspector of Financial Information); exclusion from the UE BAIL-IN bank directive)).
  • Protection against any bank account seizures (the insurance system is excluded from the “Źródło / Ognivo” system – i.e. from a bailiff system linked with the banking system, which notifies bailiffs on who has funds on which accounts; the Greek and Cyprus scenarios: funds are not deposited in investors’ private ROR (saving and spending) accounts).