IT licenses

Almost every entity on the market has encountered in practice challenges related to software licenses or other intangible assets. Awareness of risk, including tax risk, is the key to success here.

Did you know that making know-how, databases, codes, customer databases, graphic signs or other intangible assets available to another entity is not only a technical and legal issue, but also a tax issue (including CIT, VAT, transfer pricing) ?

How can we help you?

We provide comprehensive advice on all areas of taxes and tax reliefs that may be related to software licenses, including:

  • reliefs and exemptions,
  • transfer pricing consulting,
  • VAT consulting,
  • CIT consulting,
  • withholding tax advice.

Benefits for the customer

A significant benefit of the correct settlement of software license transactions or other intangible assets is high tax security , which will protect you against subsequent inspections and additional assessments of liabilities.

Additional benefits for you:

  • insight into information about similar transactions on the market,
  • comparing your offer to the competition,
  • additional negotiation arguments when establishing/changing the terms of the transaction.

Selected experiences

verifying whether the transaction meets the definition of a service or license by identifying the legal and economic owner of the software or other intangible asset
VAT tax verification of the license agreement
analysis of withholding tax receivables when granting licenses and sublicenses in several models
conceptual determination of license settlement models between related entities
preparing comparative analyzes presenting the conditions established in comparable market transactions
verification and fulfillment of transfer pricing obligations
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Feel free to contact us

Magdalena Marciniak

Partner | Tax advisor | Head of the transfer pricing team
E: magdalena.marciniak@mddp.pl
T: (+48) 665 746 360