Tax relief (R&D relief, IP Box relief, tax advisory services)

As part of our tax advisory services, we offer comprehensive support in identifying and implementing R&D and IP Box reliefs. We analyze whether a given activity falls within the definition of research and development within the meaning of the regulations, verify eligible costs that can be deducted from the tax base, and prepare complete tax documentation necessary for the safe settlement of the relief. In the case of IP Box, we determine whether the taxpayer has rights to eligible IP, help calculate the income subject to the preferential 5% income tax rate, and assist in proper record keeping.

We work with both individuals running sole proprietorships and legal entities, including technology companies, software houses, and startups. We also help combine reliefs—entrepreneurs who have independently created intellectual property rights that generate income can take advantage of both preferences.

We have an extensive portfolio of projects completed for companies in the IT, biotechnology, manufacturing, and creative services sectors, where we have advised on R&D and IP Box. We have completed dozens of projects, preparing eligible cost documentation and internal R&D policies, and assisting in the tax exemption of income from the commercialization of software, patents, and know-how. We work closely with accountants and finance departments to properly integrate the tax approach with the company’s operational practices.

Our advice also includes preparing clients for tax audits and representing them in disputes. As a law firm recommended in nationwide TMT rankings, we often become a long-term strategic partner in tax advisory services for companies in the new technologies and innovation sector.

By taking advantage of R&D relief and the IP Box, entrepreneurs can significantly reduce their CIT or PIT by deducting eligible costs from their income or applying a preferential 5% rate to income from IP. Thanks to the proper application of tax regulations, it is possible to deduct tax-deductible costs related to research and development activities or obtain lower taxation on income from copyrights, patents, industrial designs, source codes, or databases.

For many companies, this is an opportunity to increase their development spending without increasing their tax burden. In addition, the correct settlement of these reliefs increases the transparency of the company’s activities towards the tax authorities and may constitute a competitive advantage, especially in the start-up environment or for companies planning expansion.

We help not only to fulfill tax obligations, but also to fully exploit the potential for innovation, including by creating solutions that can be protected and commercialized.

To take advantage of the R&D tax relief, the taxpayer must conduct activities aimed at creating new or improved products, processes, services, or technologies. It is important to properly document the costs incurred in this regard, which may include salaries, equipment, materials, or external services. The activity does not have to be successful; what counts is its creative and systematic nature.

In the case of the IP Box relief, it is important to demonstrate that the income derives from intellectual property rights created or developed by the taxpayer as part of their R&D activities. Entrepreneurs benefiting from the IP Box relief must keep separate tax records, calculate the appropriate eligible income ratio and apply it when calculating the tax base.

Taxpayers may benefit from both reliefs at the same time, but due to the complexity of the regulations, it is advisable to seek assistance from a law firm with experience in this area. This applies to both the ongoing settlement of income and planning activities for future settlement periods.