Obtaining IP Box relief

The basis for obtaining the Innovation Box tax relief is deriving income from intellectual property (IP) rights, which were, in whole or in part, the result of own research and development activities (R&D).

In practice, this means that income from the sale of generated IP or products/services containing such IP (including patents, utility models, or computer software) is taxed at a preferential 5% CIT or PIT rate, while taxes on other income are paid according to general rules.

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Our support in the process of obtaining the IP BOX tax relief

Mapping of IP and R&D activities
Updating the current records
Identification of potential interpretational doubts
Models for income calculation
Verification of CIT / PIT calculations
Simultaneous implementation of R&D relief and IP Box

Mapping of IP and R&D activities

We will conduct mapping of the IP owned and R&D activities of the Company focused on its creation. Based on the obtained data, the sources of generating revenues and costs associated with IP commercialization will be determined, as well as historical costs related to IP creation will be identified.

Updating the current records

Taking advantage of the relief may require adjustments to the existing accounting records. We will adapt the records to the organisation's background from the perspective of IP Box requirements.

Identification of potential interpretational doubts

For the purpose of potential tax authority inspections, we will request tax interpretations, which will secure the application of available relief.

Models for income calculation

In accordance with the relief requirements, we will examine the cases of deriving income from products and services involving IP. Based on this, we will recommend possible steps to take in order to calculate the income only partially generated by IP.

Verification of CIT / PIT calculations

We will conduct a verification of the IP derived income calculations introduced into the CIT / PIT declarations. As a result, we will provide feedback with guidance and recommendations for possible corrective actions.

Simultaneous implementation of R&D relief and IP Box

Regulations contain restrictions on the possibility of simultaneous application of the R&D relief and IP Box deduction. We will recommend a safe deduction of R&D relief while concurrently using the IP Box.

Do you know that…
there is a possibility to apply both R&D relief and IP Box in one project?