IP Box tax relief
The IP Box tax relief is designed for taxpayers who conduct research and development activities. The IP Box relief can be used by both entities operating in the high-tech industry and companies operating in the industrial and manufacturing sector.
It involves preferential taxation of income from intellectual property rights that are protected by law and have been created, developed or improved as part of the taxpayer’s R&D activities. The catalog of qualified intellectual property rights includes eight types of IP (patent, utility model protection right, industrial design registration right, supplementary protection right for a patent for a medicinal product or plant protection product, right from registration of a topography of an integrated circuit, right from registration of a medicinal product and veterinary medicinal product authorized for marketing, exclusive right referred to in the Law on Legal Protection of Plant Varieties, author’s right to a computer program).
If a company in Poland manufactures an intellectual property right, then profits related to this right are taxed at a rate of 5%. Preferential taxation can be applied as early as the filing or application for a protection right for a given intellectual property right.
Who is it for?
- Do you manufacture, develop or improve qualified intellectual property rights from which you earn revenue?
- Is your company engaged in the production of intellectual property rights in the IT segment?
- Are you a software developer and produce software as part of your business?
Our support scope:
- Analysis of eligibility for IP Box tax relief.
- Support in the implementation of internal documentation.
- Preparation of eligible cost calculations.
- Preparation of an application for tax ruling.
Contact one of our experts on safe tax optimization
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.