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?
What should one do in order to safely implement IP Box? After several positive judgments, the KIS changes its approach to the relief and tries to decide whether taxpayers carry out research and development work. Still, calls from KIS can be a bit tricky. Can taxpayers do something about it? The latest article on Prawo.pl includes a comment by Piotr Sekulski PhD, who dispels these doubts.
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.
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Settlement of a low-value mandate contract 6 May 2024
The IP Box Relief – advance payments 26 July 2024
