In the current economic reality, entrepreneurs are increasingly interested in all available opportunities to benefit from savings and concessions. A number of new solutions of this nature have been brought about by the Polish Deal [Polski Ład], e.g. the robotisation tax relief or the expansion tax relief. Moreover, some already existing mechanisms have become easier to make use of or more attractive, an example of which is the so-called Estonian CIT regime. On the other hand, taxpayers who want to take advantage of a particular relief frequently have to meet a number of difficult formal requirements. And this is only compounded by the scrupulous approach of the authorities verifying the correctness of the tax relief mechanism.