Immigration law

IP BOX relief in explanations of the Minister of Finance

The explanations are good news especially for the IT industry. They show that taxpayers producing or developing computer programs can also use the IP Box, and at the same time it is not required to submit a computer program to the Patent Office to apply this discount. Minister, however, notes that the creation of e.g. software must be the result of a taxpayer’s research and development activity. Interestingly, MF in his explanations about the possibility of using the IP Box for the created computer software, he himself suggested a previous request for an individual interpretation. The Ministry of Finance stated that it is not able to unequivocally give instructions on how to understand the term „computer software”.

The Ministry of Finance also explains what should be recognized and how to calculate the „nexus” indicator included in the income tax laws, as well as what expenses and where they are included in the denominator or numerator of this indicator. In addition, the tax base for the 5% rate is indicated, including in particular the inter-temporal recognition of costs. Relationships between IP Box and R&D relief and R&D rules are also shown.

IP Box is certainly an attractive solution for entities creating qualified intellectual rights (qualified IP). However, specific use of this relief requires the entrepreneur’s preparation.

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