The Ministry of Finance has proposed a preferential tax regime for income generated from certain intellectual property (IP) rights. The proposal is referred to as the "IP box" project.
The IP box measures are intended to foster research and development (R&D) activities in Poland. A preferential rate of 5% would apply to income from qualified intellectual property rights created, developed or improved by a taxpayer as part of the R&D activities, for example:
These rights would have to be subject to legal protection under the provisions of separate acts or ratified international agreements to which Poland is a party or other international agreements to which the European Union is a party. The proposal could apply to an expectation of obtaining these rights under the condition that the taxpayer has submitted an application to the appropriate authority.
The incentives would also apply if the taxpayer is the owner, co-owner, user or party that has the right to use the intellectual property rights. The taxpayer also could benefit from the innovation box relief if the taxpayer purchased the qualified intellectual property rights, provided that the taxpayer then incurs costs related to the development or improvement of those acquired rights.
The determination of the "tax base" (for the proposed tax rate of 5% imposed on the tax base) would be calculated as the sum of income from qualified intellectual property rights in a given tax year.
The IP box proposals may be subject to change during the legislative process.
Read a September 2018 report [PDF 471 KB] prepared by the KPMG member firm in Poland
© 2020 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.