[b]Relief for the Purchase of „New Technologies” as a Stimulus for Entrepreneurship Development in Poland[/b]
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2013, Vol 5, Issue 1
Abstract
Since 1 January 2006, entrepreneurs contributing corporate income tax or personal income tax have had the right to deduct the expenses resulting from the purchase of new technologies. The Tax Acts include a specific definition of the notion “new technologies”. This is technological knowledge in the form of intangible assets, especially the results of research and development work, enabling the production of new and improved products and services which have not been applied globally for more than 5 years.The ability to benefit from this tax relief requires that the tax payer secures an opinion, from an independent scientific authority, confirming that a given technology is a new technology. Deductions from income related to the purchase of a new technology may not exceed 50% of the amount ofthe documented expenses borne by the tax payer. Entrepreneurs who, in a tax year or in the preceding year, conducted activities in a special economic zone based on a permit, are not entitled to the tax relief.
Authors and Affiliations
Zbigniew Ofiarski
Keywords
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