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
Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

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.
W-8BEN form – (Q&A) 17 October 2024
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Can I apply the 50% tax deductible costs? 11 July 2024
Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024
Invoicing ETSY – digital products 28 November 2023