Poland: General working time not eligible for R&D relief (Supreme Administrative Court decision)
A Supreme Administrative Court decision concerning whether working time was eligible for R&D relief
General working time not eligible for R&D relief
The Supreme Administrative Court on 7 March 2024 held (case file II FSK 753/21) that transmitting the results of creative activity are not development activities for purposes of research and development (R&D) relief claimed by a company rendering consulting services.
According to the court, activities must be recorded separately, with time actually spent on creative activities and “general working time” (including breaks from work) that do not constitute R&D activities, recorded separately.
Read a March 2024 report prepared by the KPMG member firm in Poland
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