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Risk Advisory – ALTO with new Partner and new service line

Risk Advisory – ALTO with new Partner and new service line

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200% write-off under R&D relief vs. an individual interpretation

Case study

Tax

The introduction of a 200% deduction in the R&D relief, exclusively for wage costs, has caused businesses to react even more than expected – and justifiably so. Why?

Firstly, doubts have arisen as to whether 200% relief is also available to those entrepreneurs who capitalise salary costs as intangible assets in the form of development work. Although there has been a recent tax interpretation favourable to the entrepreneur, the way the Claimant has phrased the question does not give absolute certainty as to the understanding of the provisions in favour of entrepreneurs.

Therefore, an entrepreneur intending to benefit from the preference in this way should obtain his own individual interpretation that will fully protect him.

However, there appears to be a second issue – first of all, is it reasonable and financially efficient in your situation to capitalise these costs? Is it an obligation? Do the tax and balance sheet policies in this area need to be consistent? Can I take advantage of the 200% relief in complete security without individual interpretation?

The answers are obviously in your favour, and we have recently noticed changes in tax policy for many entrepreneurs, translating into significant improvements in liquidity (in these times of high inflation, ‘putting money aside’ has a very noticeable effect), as well as direct savings (200% vs 100% R&D relief).

We are pleased that the changes to the R&D relief regulations have prompted entrepreneurs to think about the proper arrangement of their tax policy in the context of their situation, which, after all, does not often change dynamically.

We carry out complex projects for the arrangement of tax strategy in the area of R&D activity – we invite you to contact us!

Involved in the project:

Żaneta Chojnacka

R&D Expert & Business Development Specialist

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Why ALTO?

At ALTO people are the key. It is them who, thanks to their knowledge and experience, are able to provide comprehensive support in implemented projects, taking care of the highest quality of services, therefore ensuring a sense of comfort and safety to our clients.

Learn more!

We act globally

We are a member of Allinial Global - an association of independent advisory and accounting firms leveraging the global and local knowledge and experience of 38,000 outstanding professionals from more than 260 renowned firms in 107 countries.

13+ years of experience

Our long-standing presence on the market allows us to look at the business from a cross-sectional perspective - we know what to do and how to do it to support you in achieving your goals.

150 people in the team

A constantly growing group of experts can contribute to the success of your company.

10,000+ cases

We help in both everyday aspects of running a business and in emergencies.

Paweł Fałkowski

Chief Executive Officer

Paweł is the firm’s CEO and co-founder at ALTO.

Kamil Lewandowski

Chief Growth Officer

Kamil is a co-founder and CGO at ALTO. He is responsible for the development strategy of the ALTO group. Additionally, he oversees activities in the area of ​​business development and marketing.

Sylwia Kulczycka

Partner & Tax Advisor

Sylwia Kulczycka is a Managing Partner of the TAX business line at ALTO. She specializes in tax advisory services for the life sciences, IT and professional services industries.

Aleksandra Bońkowska

Partner & Tax Advisor

Aleksandra is a partner at ALTO. Before joining ALTO team, she worked in one of the big four companies. For many years, Ola has been advising clients in the financial industry, including in particular insurance companies, payment market institutions ...

Daniel Banach

Partner & Tax Advisor

Daniel is a partner at ALTO. He specializes in tax advisory for financial investors (mainly private equity funds) and for clients from the real estate industry.

Tobiasz Dolny

Partner & Tax Advisor

Tobiasz is a Partner at ALTO. He is the leader of a dedicated team at ALTO focused on tax advisory for investment funds and asset managers. His main areas of expertise include CIT, VAT and tax settlements of financial institutions

Marcin Domagała, PhD

Managing Partner / Risk Advisory

Marcin is a Managing Partner of the ALTO Risk Adisory business line and an experienced leader whose career has led from the world of science to business.

Ewa Solarz

Managing Partner / ESG

Ewa is the Managing Partner leading the ESG team at ALTO. She specialises in sustainability and ESG consulting.

Rafał Tołwiński

Partner & Tax Advisor

Rafał is a licensed tax advisor with over 15 years of experience. He is also the Head of Personal Tax Services team, operating within the group’s Tax service line.

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+48 22 652 27 51


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