Consultations on the alignment of the R&D relief to the GloBE system
The Ministry of Finance has launched a consultation on the proposal to align the R&D relief with the GloBE system.
The meeting is scheduled for 21 February 2025 at 13:30 in the building of the Ministry of Finance at 12 Świętokrzyska Street in Warsaw. No hybrid formula is planned for the meeting.
Why participate?
The R&D relief, regulated by Article 18d of the CIT Act and Article 26e of the PIT Act, is an important tool for supporting businesses. The planned changes result from the implementation of the Global Minimum Tax (GloBE) from 1 January 2025, which may affect the conditions for the application of the relief and its tax efficiency for Polish entities operating within international groups.
Who can take part in the consultation?
The Ministry of Finance invites entrepreneurs, employers’ organizations, sectoral organizations and other entities interested in the future wording of the R&D tax relief legislation.
How to enroll?
Interested parties are requested to send their registration by 19 February 2025 to the following email address: globalny.minimalny@mf.gov.pl.
Due to the limited number of places, the following limits apply:
- 2 persons per employer’s organization or sectoral organization,
- 1 person for other organizations.
Why act now?
The introduction of a global minimum tax may lead to significant changes in the tax relief system (the use of R&D relief in Poland by international groups may be tax inefficient). It is therefore crucial that the Ministry of Finance proposes new solutions to support business in Poland (as is the case in other countries that apply solutions similar to R&D relief).
KONTAKT
E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693
E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038
