Poland: Opinion on amendments to R&D tax relief

The opinion has been submitted before the Minister of Finance.

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April 10, 2025

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

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