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Poland: Intellectual property (IP) box, proposal for preferential tax regime

Poland: Intellectual property (IP) box

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.

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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:  

  • Rights to an invention (patents)
  • Additional protective rights for an invention
  • Rights for the utility model
  • Rights from the registration of an industrial design
  • Rights from registration of the integrated circuit topography
  • Additional protection rights for a patent for medicinal product or plant protection product
  • Rights from registration of medicinal or veterinary product
  • Rights from registration of new plant varieties and animal breeds
  • Rights to a computer program

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

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