Działalność badawczo-rozwojowa w konstrukcji prawnej IP-Box na przykładzie usług programistów
Research and development operations in the legal structure of an IP-Box on the example of software developer services

Summary/Abstract: The purpose of this article is to determine the exact meaning behind the definition of research and development activities in the IP-Box regulation on the example of programmer services. This aim is achieved by analyzing legal regulations on IP-Box, tax explanations, individual interpretations, and administrative court decisions. Firstly, the legal construction of the definition of research and development activity is presented. Next, the model of a programmer and the services provided by the programmer created for the purposes of this article is described. Next, the model of the programmer’s services is qualified as a research and development activity. Finally, the practice of tax authorities on the subject of the possibility for programmers to benefit from the IP-Box tax preference is presented. The article proves that the key issue in the application of the IP-Box is determining the definition of the term ‘research and development activity’, and indicates the basic problems in the qualification of the taxpayer’s activity as research and development activity.

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