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HWW Hewelt Wojnowski Lindner i Wspólnicy
Tax

IP Box relief for sole traders

For sole traders carrying out creative or development work, in particular programmers and engineers, who want to apply the preferential taxation of income from qualified intellectual property rights with the records and documentation it requires.

Request a quote +48 22 100 42 24
Fee
from 1 400 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

Request a quote Book a consultation first
A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • Review of whether your activity and your rights qualify for the IP Box preference
  • Setting up the records required to apply the preference
  • Preparation of the documentation supporting your right to the preference
  • Assistance with the first filing that applies the preference

What the price does not include

  • Ongoing record-keeping and bookkeeping
  • A confirming individual tax ruling, which is a separate product where we recommend one
  • Disputes with the tax authority over the preference applied

What you receive

  • Readiness to apply IP Box with complete documentation and records in place
  • An orderly basis for using the preference in the years that follow
How it works

How we implement IP Box for sole traders

IP Box reduces the burden on income from qualified intellectual property rights, but it calls for proper records kept from the beginning of the period. Four steps.

  1. Qualification

    We check whether your activity and your rights meet the conditions of the IP Box preference.

  2. Records

    We set up the records required so that the preference can be applied safely.

  3. Documentation

    We prepare the documentation supporting your right to the preference.

  4. Filing

    We support the first filing that takes the preference into account.

Who this service is for

IP Box is a preference for those who create and develop, and among sole traders it most often concerns programmers and engineers working on software and new technologies. The preference reduces the burden on income from qualified intellectual property rights, such as copyright to a computer program. It does, however, call for sound records kept from the beginning of the period, which is why the work starts with those records rather than with the filing.

Why records and documentation decide the outcome

The greatest risk in IP Box is not the preference itself but the absence of documentation at the moment it has to be demonstrated. We therefore concentrate on setting up the records from the outset and on preparing the justification of the right to the preference. For a sole trader this normally covers one type of qualified right, and a wider portfolio of rights raises the price.

What the fee depends on

  • Number and type of qualified rights covered
  • Condition of your existing documentation and records
  • Scope of the analysis needed to justify the right to the preference

We agree the fee individually, at an hourly rate or as a flat fee, and confirm it before we start.

See also
Tax advice → Individual tax ruling and WIS →
Request a quote

To order this service, describe your matter. A consultation is not required. We confirm the scope and the fee before we start.

Information you share in connection with legal assistance is covered by the professional secrecy of advocates and attorneys-at-law under Polish law.

Described matter

What we have done in this area

HWW obtained the setting aside of the tax authority's decision leaving unexamined an application for an individual tax ruling on the IP Box relief, and of the decision upholding it, because the taxpayer had not itself classified its business as research and development activity; the court held that the authority may not use the summons procedure to compel the taxpayer to make that legal and tax assessment. Each case has its own facts, so this outcome does not predetermine another.

What we have written on this topic

Further described matters are listed under our track record.

How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

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