The Dziennik Gazeta Prawna newspaper made a list of six decisions of the top tax court NSA having key importance for R&D relief in 2024. On the list is also a case that was won by our tax advisors.

In that case, NSA held as follows:

👉 The fact that a company belonging to a corporate income tax group has a loss is irrelevant in the context of the R&D relief.

👉 Research and development expenditures are to be deducted for the entire group, rather than at the level of individual group companies.

The case marks an important step for businesses using R&D relief, confirming that the taxable base is to be determined exclusively for the group as a whole while the particular companies only identify their income and expenses.

The case was managed by Sendero partner and tax advisor Tomasz Wilk.