Advertising Contributions

Polish franchisors generally require their franchisees to make periodic contributions to a marketing or advertising fund, but very often these contributions are not stipulated in the franchise agreement and they simply form a part of the continuing franchise fees charged by franchisors. This arrangement does not create a trust fiduciary or agency relationship between the franchisor and the franchisee and does not otherwise change or affect their legal relationship with respect to such fund or in general. Such contributions are treated as the franchisor’s revenue for tax and accounting purposes.

Akademia Rozwoju Systemów Sieciowych Sp. z o.o.