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Have you made use of the tax relief for research and development (R&D) activities yet? As there are no requirements as to the size of the enterprise or its industry of operations, this relief is available to many companies that are often unaware of it. All you have to do is to conduct R&D work – i.e. to develop your own products or technologies. We offer full support in all activities related to the relief.
If your company works on innovations, be it only at the level of your enterprise, to develop new products or solutions or to upgrade or improve the existing ones, you may qualify for the R&D relief.
If you believe that your activities include R&D work and want to benefit from the solutions offered by Polish tax laws, but at the same time you are not sure if what you do fits the definition of R&D, Rödl & Partner’s experts will be happy to help you.
Enterprises using the R&D relief can often also benefit from IP Box relief, i.e. preferential tax treatment for innovative activities.
IP Box gives taxpayers the right to apply a reduced 5% tax rate to income earned on eligible IP assets. To take advantage of the IP Box it is enough if the taxpayer is a co-owner or user who has the rights to use eligible IP under a licence agreement – he does not have to own the rights. The IP Box (just like the R&D relief) is available only after the end of the fiscal year – income earned on eligible IP assets is disclosed in the tax year in which it is earned. Under the Anti-Crisis Shield legislation currently in force taxpayers earning income on eligible IP assets used to prevent COVID-19 are allowed to take advantage of the IP Box already at the stage of paying income tax advances.
Magdalena Szwarc
Tax adviser (Poland)
Senior Associate
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