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Polish Tax Capital Group R&D relief calculation clarified

Polish tax authorities have clarified that R&D tax relief within a Tax Capital Group (PGK) is calculated against the group's collective tax base rather than individual member entities. This ruling establishes a unified deduction limit based on the aggregate income of the group, impacting corporate tax planning for consolidated entities.

Rzeczpospolitaabout 15 hours agoPLCredibility 31%View source

Score Breakdown

Mosaic Score2.1
Confidence0.9
Significance0.1
Source credibility0.3

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Poland

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country
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