Are computer game developers entitled to a 50-percent rate of tax deductible costs?

On 1 January 2018, an amendment to the Personal Income Tax Act came into effect, under which the limit of tax deductible expenses has been increased for persons performing creative work. The preferential settlement rules apply to revenue obtained from, among others, creative, artistic, research or journalistic activity.

In practice, the introduced amendment raised many doubts as it has not explained what exactly creative activity is and what falls within its scope. Doubts as to whether costs can be settled on preferential conditions seem to appear especially among computer game developers - legal counsel Monika Susałko and legal counsel / tax advisor Patrycja Zdanowicz-Pastuszak analyse the interpretation doubts in Rzeczpospolita.

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