Tax exemptions and reductions

 

A special zone
Economical (SEZ) /
Polish zone
Investment (PSI)

For entities:
  • which are investors who make investment outlays in relation to an investment over a specific period of time
  • intending to hire new employees within a certain period of time
  • wanting to retain ownership of the capital expenditure related assets over a period of time
  • wishing to maintain investments in a region where aid was granted for a limited period of time
  • generating profits from the type of activity specified in the SEZ permit
  • introducing products that were not produced in the plant
  • which introduce a change to the production process of an existing plant
contact
  • the amount of the tax exemption limit
  • which expenses may constitute eligible expenses
  • for the preparation of relevant tax documentation
  • to identify your rights, analyze the possibilities
  • to use the support of a professional advisor in contacts with the tax authority
Contact
  • tax audit in terms of the correct separation of revenues and costs of zone operations
  • organization analysis, identification of revenue sources, cost allocation
  • identification of transactions between exempt and taxable activities - tax documentation
  • ORD-IN request for revenues and costs of zone operations
  • support in the development of separate records for exempt and zone-based activities
  • tax planning that reduces tax risk
Contact
 

Relief
research and development

For entities:
  • incurring tax-deductible costs for research and development activities
  • who bear the costs that are included in the closed catalog of eligible costs specified in the regulations
  • which separated the costs of research and development activities in the accounting records
  • which in the tax declaration showed eligible costs that are deductible
  • whose eligible costs have not been reimbursed in any form
contact
  • for keeping appropriate records and documentation separating the costs of research and development activities
  • which expenses may constitute eligible expenses
  • on the principle of deduction of R&D tax relief
  • on the limits of R&D relief deductions
  • at the moment of including the costs of development works as tax deductible costs
  • R&D relief for accounting and balance sheet aspects
  • to use tools to secure the risk of the tax authority negating the tax relief
  • to monitor the possibility of further using the tax relief
  • to use the support of a professional advisor in contacts with the tax authority
Contact
  • analysis of the possibility of using the R&D tax relief
  • preparation of the ORD-IN application for the identification of preferentially taxed income
  • analysis and identification of eligible costs
  • customer support in contacts with tax authorities regarding the applied R&D relief
Contact
 

IP BOX relief

For entities:
  • who receive qualifying income from qualified intellectual property rights as part of their business activities
  • which have created, developed or improved the intellectual property right as part of the research and development activity
  • that conduct research or development work
  • which have distinguished in the accounting records economic operations concerning individual intellectual property rights
  • which in the tax return showed income taxed on preferential terms
contact
  • to keep appropriate records and documentation distinguishing economic operations regarding individual intellectual property rights
  • which income may constitute qualifying intellectual property rights income
  • on the rules of applying the IP BOX relief
  • on contracts concluded with contractors
  • whether the created intellectual property right is the result of research and development activities
  • to use tools to secure the risk of the tax authority negating the tax relief
  • to apply, in case of doubts, to issue an individual interpretation
Contact
  • identification of qualified IP (intellectual property rights)
  • analysis of the possibility of using the IP-BOX relief
  • preparation of the ORD-IN application for the identification of preferentially taxed income
  • analysis of income and eligible costs
  • supporting the taxpayer in contacts with tax authorities regarding the applied IP BOX relief
  • MDR reporting in the field of intellectual property
Contact
 

Estonian CIT

For entities:
  • whose revenues are appropriately structured
  • employing employees or incurring expenses for the benefit of employees in accordance with the conditions set out in the regulations
  • which submitted a notification on the choice of lump-sum taxation, according to the established formula
  • which prepare financial statements in the manner specified in the Act
  • which are characterized by the ownership structure specified in the regulations
contact
  • for the entity to achieve the appropriate results allowing it to benefit from the lump sum
  • for the catalog of entities not entitled to use the "Estonian CIT"
  • on the amount of the flat rate taxation rate
  • on what constitutes the taxable amount of "Estonian CIT"
  • to identify your rights, analyze the possibilities
  • to use the support of a professional advisor in contacts with the tax authority
  • that tax planning reduces tax risk
Contact
  • analysis of the possibility of using the Estonian "CIT"
  • identification of tax risk areas
  • identification of the client's obligations
  • implementation support
Contact
 
Contact