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  • With IP BOX, the most questionable issue is the cost
Tax Alert:

With IP BOX, the most questionable issue is the cost

14 September 2022

Rafał Kowalski, Head of Tax Department, Qualified Tax Advisor |

Tax authorities continue to issue numerous tax rulings on how to use the preferential 5% tax rate on income from commercialization of so-called qualified intellectual property rights (IP BOX). This demonstrates both the unflagging interest in this solution on the part of taxpayers and the problems they have with proper application of these regulations.

More details available in our Alert.