Every day legislation - 2023-10-19
Code and copyright the IT saga
My previous post was dedicated to income taxation
for IT specialists in Poland.
The most beneficial of them is the IP Box (5%)
In order for an IT specialist to be able to take advantage of it, it is necessary to retain the copyright to the results of their work.
Now, I will explain in details in several posts what means a “copyright” for IT and how not to lose it
Copyright for IT as the matter of fact primarily concerns codes or its fragments.
Copyright can be personal or property.
Personal copyright primarily governs the connection between the creator and His/Her particular work.
Property rights of copyright
concern the use of the work and the earnings derived from its utilization by the creator.
In order to take advantage of the opportunity to apply the 5% tax preference on income , You might be specifically referring to property rights of copyrigh‼️
In other words, after writing the code, you must retain Your copyright to it
By transferring Your copyright to client or employer, You lose the right to a steady income from it and for IP Box preference
How to preserve Your copyright is detailed in my upcoming post