IP Box
IP Box
The IP Box relief is an excellent opportunity for companies engaged in research and development activities and creating innovative technological solutions. With our support, you can fully leverage the potential of IP Box and optimize your tax settlements.
What is the IP Box?
The IP Box (Innovation Box) is a tax incentive that allows taxpayers to reduce their PIT or CIT rate to 5% on income derived from qualifying intellectual property rights. Introduced in Poland on January 1, 2019, this relief provides an excellent opportunity for companies involved in research and development (R&D) activities and developing innovative solutions.
Check eligible intellectual property rights:
- Patents
- Utility model rights
- Rights from the registration of industrial designs
- Rights from the registration of integrated circuit topographies
- Supplementary protection certificates for medicinal and plant products
- Rights from the registration of medicinal products authorized for marketing
- Exclusive rights concerning the legal protection of plant varieties
- Copyright for computer programs
These rights must be created, developed, or improved as part of the company’s research and development activities and must be legally protected following Polish or international law.
What we offer within the IP Box relief implementation
Identification of research and development activities
We assist companies in identifying research and development activities and qualifying intellectual property rights that can benefit from the IP Box relief.
Legal support
We analyze tax interpretations and court rulings, assisting in obtaining individual tax interpretations in situations that require further clarification.
Calculation of income from qualifying rights
The income from qualifying intellectual property rights included in the sales price of a product or service is determined using transfer pricing principles, allowing for the accurate calculation of tax benefits.
Verification of cost records
The documentation is verified and updated to ensure compliance with legal requirements, which facilitates accurate tax settlement.
Enhancing tax efficiency
Tax savings from the implementation of the IP Box are calculated, including the assessment of the Nexus ratio, to maximize financial benefits for your company.
Support with tax declarations
Assistance is provided in the preparation and correction of CIT and PIT declarations, as well as support during tax audits related to the application of the IP Box.
Long-term support
A collaboration model is created to ensure the efficient preparation of documentation for subsequent years, helping to maximize tax savings.
Integration with other tax incentives
We analyze the possibility of simultaneously benefiting from other incentives, such as the R&D relief or the incentive for innovative employees, to ensure that your company can fully utilize available support instruments.
Who can benefit
The IP Box relief is designed for taxpayers earning income from qualifying intellectual property rights, such as patents and copyrights for computer programs. It is available to individuals and companies engaged in research and development (R&D) activities, within which these rights have been created, developed, or improved.
The IP Box relief is most commonly utilized by:
Entrepreneurs in the IT sector (software developers)
Technology and innovative companies
Enterprises engaged in research and development of new technologies
Entrepreneurs holding patents and other intellectual property rights
Each of these investments qualifies for relief, supporting the development and modernization of businesses.
Not sure if the IP Box relief is right for you?
Our experts at Arena Advisory can help you find answers to these questions:
- Can your company benefit from the IP Box relief?
- Does the activity you conduct qualify as research and development?
- How do you accurately calculate the Nexus ratio?
- How can you integrate the IP Box with other incentives, such as the R&D relief?