Poland: Opinion on amendments to R&D tax relief
The opinion has been submitted before the Minister of Finance.
The National Chamber of Tax Advisors on March 27, 2025, published its opinion on amendments to the research and development (R&D) tax relief scheme resulting from implementation of the global minimum tax. The opinion includes:
- The necessity to maintain the tax neutrality of the R&D relief
- Flexibility in the choice of the method of accounting for the relief (a minimum of two variants of accounting for the relief)
- Opposition to a uniform amount limit—introduction of a proportional mechanism that would consider the actual expenditures incurred on R&D activity
- Comments on the proposed division of the R&D relief into two components
The opinion has been submitted before the Minister of Finance.
Read an April 2025 report prepared by the KPMG member firm in Poland