The draft amendment to the CIT Act and PIT Act provides for limiting the possibility of including in the cost the expenditure on intangible services up to 5% of the income plus depreciation and the difference between the revenues and the external financing costs. The limitation is intended to include expenditure on i.a. advisory, accounting, advertising, marketing, legal services and on the use of the copyrights, industrial property rights or know-how. The limitation will apply only to the expenses exceeding PLN 1 200 000.
The amendments are planned to enter into force on 1 January 2018.
The project is at the stage of the assessment.