Takeaways from the ITU Global Talks ‘R&D in Poland: Legal, Tax and Risk Aspects’

An online meeting took place as part of the ITU Global Talks international webinar series, organised by the IT Ukraine Association with the participation of its legal partner, Alcor. The meeting focused on the topic ‘R&D in Poland: Legal, Tax and Risk Aspects’

   

Iryna Melnykovych, a Legal Adviser at Alcor, shared her expertise. She covered models for engaging specialists in Poland, tax differences between Ukraine and Poland, and choosing the optimal R&D model by considering both advantages and risks.

 

Key Takeaways

• The dominant forms of engagement in Poland are the employment contract (54%) and the B2B contract (39%).
• Employees are subject to a progressive tax system of 12% and 32%. Additionally, social contributions are applied: a portion (up to 24.71%) is paid by the employee, and the remaining portion (up to 23.64%) is paid by the employer.
• B2B contractors can choose one of three tax schemes: the progressive system, a fixed tax rate for certain activities (2-17%), or a flat tax of 19%. Ultimately, the B2B model allows companies to save at least 20–30%.
• Risks of hidden employment relationships: The Polish Labour Inspectorate may audit companies, and non-compliance of the B2B contract with the actual cooperation terms can lead to fines of up to 30,000 PLN (increasing to 60,000 PLN from 2026), as well as retrospective assessment of taxes and contributions.
• If a foreign company has a fixed place of business in Poland (e.g., an office and equipment) or if its contractors perform representative functions, this may indicate the presence of a Permanent Establishment. In such cases, tax authorities may require payment of taxes on a portion of the income related to operations within Poland.
• The country actively stimulates R&D development — tax relief, grant programmes, and European support funds are in operation. This makes Poland an attractive location for companies looking to drive innovation in Eastern Europe.
• Key criteria for choosing a cooperation model include migration conditions for relocated specialists, team size, budget, legal risks, and the specialist’s role within the company structure (from operational support to top management).

 

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