IT taxes – all tax incentives should lead to achieving specific goals of the legislator. One of them should be to leave the technology produced by experts in Poland. Is it time to introduce qualified, more favorable than current tax incentives for the Polish IT industry? Our experts’ commentary on this issue was published in the latest article on Prawo.pl.
The article is available at this link.
Piotr Sekulski, PhD / Piotr Mijal, PhD
(…) Firstly, it is worth continuing to create a competitive environment in Poland for sole proprietorships and employees from the IT sector. However, considerations in this area cannot focus only on the amount of health insurance contributions the entrepreneur should pay. It is crucial to create special tax incentives for entities that cooperate with Polish contractors acquiring intellectual property rights.
Piotr Sekulski, PhD / Piotr Mijal, PhD
(…) It is worth noting that leaving the technology in Poland is also possible thanks to the licensing of rights by IT specialists from Poland; in such a case, the rights to the created technology remain with the creator. Currently, in many cases, cooperation of Polish IT specialists with foreign companies involves the transfer of all rights to the results of work or services, which leads to their final transfer outside Poland.
In this spirit, it is worth considering introducing changes to existing reliefs, including the IP Box or R&D relief, so that the technology produced remains in Poland and can also be transferred (sold) to Polish companies. This would be possible if relief favors the licensing of intellectual property rights by IT specialists. It is also worth returning to the basic conditions for applying a lump sum tax in CIT (the so-called Estonian CIT), perhaps opening this solution explicitly to the IT sector. In this way, we would create much more competitive conditions for larger entities from the IT sector.
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