Its one of those urban legends. There is article 23 defining "personal use":
Art. 23. Copyright
The scope of the work's own personal use
1.
Without the author's permission, you may use an already disseminated work for your own personal use free of charge. This provision does not authorize to build on the basis of someone else's architectural and urban planning work and to use electronic databases that meet the features of the work, unless it concerns own scientific use not related to profit-making purposes.
2.
The scope of personal use includes the use of single copies of works by the circle of persons remaining in a personal relationship, in particular kinship, affinity or social relationship.
But software is explicitly excluded by 77:
Art. 77.[32]
does not apply to computer programs art. 16 pkt 3-5, art. 20, art. 23, art. 23 ....
Personal use defined in article 23 might have something to do with copy tax we get on computer media like CDRs, USB drives and even ordinary HDDs.
Art. 23. Copyright The scope of the work's own personal use 1. Without the author's permission, you may use an already disseminated work for your own personal use free of charge. This provision does not authorize to build on the basis of someone else's architectural and urban planning work and to use electronic databases that meet the features of the work, unless it concerns own scientific use not related to profit-making purposes. 2. The scope of personal use includes the use of single copies of works by the circle of persons remaining in a personal relationship, in particular kinship, affinity or social relationship.
But software is explicitly excluded by 77:
Art. 77.[32] does not apply to computer programs art. 16 pkt 3-5, art. 20, art. 23, art. 23 ....
Personal use defined in article 23 might have something to do with copy tax we get on computer media like CDRs, USB drives and even ordinary HDDs.