Incentives for innovation

Polish CIT and PIT Laws provide for the research & development relief (the „B+R Relief”) and for the preferential 5% tax rate applicable to income derived from specified intellectual property rights (the „IP BOX”).

We advise on rules governing both measures and assist our clients in implementing projects qualified for the preferential treatment. Such projects demand careful preparation; in particular, they should be built upon civil law arrangements meeting the requirements under the relevant tax provisions. Furthermore, with respect to the B+R Relief, it is of utmost importance to avoid the case, where positive income tax effect is associated with VAT risk or other exposures. We pay attention to legal details, enabling our clients to enjoy the preferential treatment, sidestepping any hidden traps.

Where applicability of the B+R Relief or the IP Box is not clear, we prepare applications for official tax rulings, taking into account special characteristics of a client. Furthermore, in cases, where the preferential rules may be applied to past periods, we assist in claiming overpayments.