The increased interest in lump sum of taxation in recent years has led to new questions emerging in the context of these regulations. The lump sum taxation is controversial in the context of the IT or creative industries because it is not fully adapted to the current situation. Questions often arise as to whether and how to taxate the sale of copyrights on a lump sum basis. The latest article on Prawo.pl contains comments from our experts on this issue.
The article mentioned in the title is available here (link).
tax advisor Piotr Sekulski, PhD
(…) It arises when an Internet creator wants to sell the copyright to his or her works. The lump-sum of taxation Act does not provide for any rate that can be taxed on the sale of copyrights created in the course of business activity. This may be the subject of many disputes in the future (…)
tax advisor Piotr Sekulski, PhD
(…) It seems that the most appropriate one here will be Art. 12 section 10 of the Lump Sum Act, according to which the lump sum on recorded revenues is 10%. in the case of paid sale of property rights or real estate that are fixed assets or intangible assets. However, the settlement is complicated by the definition of intangible assets, according to which they are property rights acquired by the entity. Meanwhile, the right to the blog was not acquired because the blogger created it himself. You can also refer to one of the older KIS interpretations, according to which, if it is not known what rate to apply, the rate appropriate for a given type of activity should be used. For example, if the creator conducted training courses taxed at 8.5%, he should also apply the 8.5% rate when selling the rights to them. However, this only confirms that there is a gap in the regulations and the lump-sum act is not adapted to the current realities. (…)
The topic of selling copyrights on a lump sum basis is discussed in more detail here (link).
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