THE NEXUS INDICATOR AND ITS MEANING
Let’s consider together why the nexus ratio is so important and whether a taxpayer using the IP Box relief must incur qualified expenses included in the nexus ratio.
Let’s consider together why the nexus ratio is so important and whether a taxpayer using the IP Box relief must incur qualified expenses included in the nexus ratio.

Piotr Sekulski, PhD
My name is Piotr Sekulski. I am a Polish tax advisor (entry no. 13740), Doctor of Law from the Jagiellonian University and founder of Outsourced.pl.
I specialize in tax advisory for the IT sector, B2B contractors, founders, technology companies and internationally mobile individuals. I advise clients on lump-sum taxation, PIT, CIT, VAT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box, 50% tax-deductible costs and international tax matters.
I gained professional experience in tax advisory firms such as PwC, Thedy & Partners and CRIDO. I have advised on several hundred tax projects for the IT sector, new technologies and creative industries.

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.
We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.
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