Benefits of owning and operating a R&D Center

The Research and Development Center is tasked with practically implementing the goals arising from the company’s research, development, and innovation policy. Under the law, the R&D center will bring tangible benefits to the company in the form of tax reliefs and enable access to highly preferential financial instruments.

The company’s main activity will be the development of new technologies for selected sectors of the company’s operations, particularly: concentrating research potential and developing new solutions enabling sustainable development and improving ESG reporting outcomes, creating an ecosystem for open innovation in collaboration with scientific institutes and other partners with achievements in this field.

By having a unit with CBR status within the group, an entrepreneur can gain the following benefits:

• The previously functioning innovation fund has been replaced by higher tax deductions, implemented within the framework of the research and development relief, known as the R&D tax relief 

• The CBR status allows for the deduction of incurred qualified costs:
  • In the category of wages and contributions due from wages, as well as materials, raw materials, expert opinions, consulting services, services for using scientific research equipment from unrelated entities, and depreciation deductions – at a rate of 150% of qualified costs.
  • In the category of maintaining patents, protection rights for utility models, and rights from the registration of industrial designs – at a rate of 150% of qualified costs for MSP and 100% of qualified costs for large enterprises;

• Under the R&D tax relief, the R&D-qualified costs category can also include depreciation of buildings, structures, and premises that are separately owned and used in research and development activities, as well as purchased expert opinions, assessments, consulting services, and equivalent services from entities other than research institutions, used for research and development purposes (which other entities cannot include as qualified costs);

• Exemption from property tax in relation to taxable items used for research and development activities.;

• The possibility to apply for preferential, dedicated financial tools for innovative activities – technology loans, technology premiums, partial write-offs of technology loans provided by BGK, etc., depending on the status of the enterprise (size of the enterprise)