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The IP Box in Poland allows for taxation at the rate of 5% of income obtained, among others, from the sale of intellectual property rights (e.g., the right to a computer program) or license fees for this right or the sale of products or services produced on the basis of intellectual property rights (e.g., a patent).
IP Box is especially popular among software developers and other professions in the IT industry. But if you run business in another industry, you can also take advantage of this preferential taxation.
We will analyse your situation efficiently and thoroughly. Our team will carefully look at your tax position and conduct an in-depth analysis. Then we will provide reliable opinion and conclusions that will help obtaining a favourable tax ruling about the IP Box mechanism.
Analysis of the contract and other documents from the perspective of the intellectual property rights
Obtaining a positive tax interpretation
Preparation of records and the settlement of IP Box
Applying my experience and knowledge, I can help you in the following areas, among others:
Analysis if IP Box is applicable in given case in the form of initial consultation.
Preparation of an application to obtain an individual tax interpretation on the IP Box settlement rules in an individual case.
Calculation of the tax benefit under the IP Box.
Keeping the required IP Box records.
Preparation of the IP Box settlement as part of the annual tax return.
Based on the collected analysis and interpretation, we will propose the best strategy that will allow you to take advantage of the IP Box in Poland in a manner consistent with the regulations. Our priority is to provide you with optimal protection against unnecessary taxation and to maximize the benefits of owning intellectual property.
The IP BOX relief was introduced on January 1, 2019. Thanks to this, we can settle the relief from that moment and make retrospective corrections for previous years.
In practice, the most popular beneficiaries of IP Box in Poland are natural persons conducting business activity who provide services within the following professions: IT developer (backend, frontend, fullstack), machine programmer, devops, automation tester, software architect, database programmer, Scrum Master, game developers or UX designer. If you perform other tasks and you are not listed, we can individually check if you can take advantage.
Only self-employed persons can take advantage of the IP Box in Poland, so it cannot be a person employed on the basis of civil law or employment contracts.
The size of the entity and the length of time it has been operating on the market are irrelevant. It is enough to meet the statutory conditions required for this tax relief.
Qualified IP is an intellectual property right that meets all of the following conditions:
has been produced, developed or improved by a taxpayer as a part of its research and development activities;
belongs to one of the categories listed in the catalogue: copyright to a computer program, patent, right of protection for a utility model, right in registration of an industrial design, right in registration of an integrated circuit topography, additional protection right for a patent for a medicinal or plant protection product, right from the registration of a medicinal product and a veterinary medicinal product admitted to the market, an exclusive right to a plant variety.
Income from a qualified intellectual property right is income from non-agricultural business activity to the extent that it has been achieved:
from fees or charges resulting from a license agreement that concerns a qualified intellectual property right;
Yes. Such requirement to keep records results from the law. The method of keeping records depends on the type of accounting records kept. In the case of the book of revenues and expenses, the records can be kept, for example, in the form of a excel spreadsheet. In the case of full accounting, the records should be kept by separating the appropriate values in the books of accounts.
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