Recently, lump-sum taxation as a form of PIT settlement has become an attractive alternative for many entrepreneurs, especially in the IT industry. Since the choice of the form of taxation is made for the entire year “in advance,” we must thoroughly analyze everything before making a decision.
Let’s consider together why the nexus ratio is so important, what qualified costs are, and whether a taxpayer using the IP Box relief must incur any costs included in the nexus ratio.
The IP Box relief allows for the settlement of PIT/CIT income tax at a reduced 5% rate. Given that such an option is permitted in the annual tax return, wouldn’t it make more sense to allow taxpayers to make advance payments at the 5% PIT/CIT rate?
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