Any companies which organises a company event can offset the expenses occurred under certain conditions for tax purposes. By contrast, an employee who participates in a business celebration or event should not receive any monetary benefit, which would then be taxable.
The employer can make the expenditure on staff events tax deductible, inasmuch as they are connected to the achievement of operating income or source of income, which is connected to business operations.
Source: Wydawnictwo Wiedza i Praktyka Sp. z o.o. (September 2015)