From January 1, 2019, IP box enters into force. This solution is addressed to entrepreneurs conducting research and development (R & D) activities, directly related to the creation, development or improvement of intellectual property rights.

The Ministry of Entrepreneurship and Technology explains, that the solution comes into effect if the entrepreneur spent money on research and development, developed or bought a new technology, obtained a qualified intellectual property right for it and commercializes. In that case he can pay only 5 percent of CIT or PIT tax.

IP box operates in many countries that have focused on innovation as the driver of the economy. Israel, the Netherlands, the United Kingdom, Ireland and Luxembourg have similar solutions.