Innovation, allowances and subsidies

• Identification of R&D activities, including R&D areas and activities, as well as eligible costs subject to additional deduction.
• Identification of available reliefs and subsidies for R&D work and investment projects, together with a strategy for their use, in order to take full advantage of the available innovation support chain.
• Verification and implementation of a methodology for documenting R&D work, resources involved, and costs incurred, as well as preparation of appropriate recommendations, including for accounting and tax records.
• Preparation of documentation justifying the right to benefit from tax relief for R&D activities.
• Support in the area of verification and control activities, preparation of applications for individual interpretation of tax law provisions, and assistance in any disputes with authorities/institutions.

The tax instrument known worldwide as “Innovation Box,” “Patent Box,” or “IP Box” complements the Polish system of supporting the development and innovation activities of enterprises. IP Box allows for preferential taxation of income from commercialized R&D results subject to intellectual property rights protection.

Since mid-2018, the whole of Poland has become a special economic zone. Entrepreneurs from the modern services and traditional industry sectors can apply for tax exemption on income generated from new investments. See how we can help you identify eligible costs to benefit from the relief.

The introduction of a global minimum tax (Pillar 2) is one of the most serious challenges facing entrepreneurs operating in the Polish Investment Zone (PSI) and benefiting from tax incentives, including relief for research and development (R&D) activities. The new regulations, aimed at counteracting tax base erosion and profit shifting, may significantly affect Poland's investment attractiveness and the support mechanisms available to investing companies. Cooperation between the Ministry of Development and Technology and the Ministry of Finance is intended to develop solutions that will provide additional support to entrepreneurs in light of the new regulations.

• Review of the company's current operations and planned investment projects in order to identify areas that may be eligible for available sources of support.
• Preparation of an in-depth analysis

• Developing concepts for areas or projects eligible for support in such a way as to maximize the chances of obtaining it.
• Preparation of the structure and breakdown of costs eligible for support in such a way as to ensure maximum funding for the total budget of the area or project.
• Preparation and management of the entire procedure for obtaining support or implementing the methodology for using the support, including the development of relevant documentation and coordination of cooperation with partners involved in the work.

• Training for employees involved in project accounting and provision of full guidelines on documentation, record-keeping, and information requirements.
• Ongoing advice on compliance with legal requirements and the grant agreement, as well as consultations on any doubts regarding the use of funds.
• Advisory support during project audits and verification of compliance with obligations related to cost documentation, implementation of appropriate accounting and tax recording rules, and fulfillment of information obligations
• Support during any disputes with institutions.