The foreign expansion relief may be applied by PIT taxpayers (settling taxes along the tax scale or the flat tax) as well as CIT taxpayers planning to grow their business in Poland and beyond the country’s borders. According to the assumption of the Ministry of Finance, the relief will enable an increase in revenue which will aid companies in their further development.
Yes, the condition for deducting expenses is an increase in income from product sales for two years from the tax year when the taxpayer incurred costs. It is important to note that the relief cannot be applied when reselling goods to affiliated entities.
Yes, it is not possible to deduct more than 1 000 000 PLN during a tax year. In case of a loss during a given tax year, income may be deducted during the next 6 years.