Company IP Box tax inputs

Source settings for 2025. Reports are read-only snapshots: save here, then generate a report.

Tax year

Profile & Access · Reports · Expense records

Past losses and additional B+R deductions

These are additional tax inputs, separate from booked IP costs. Blank means unknown. Confirm zero when no deduction applies.

Atelier Render Engine

Past loss to deduct · Atelier Render EngineAdditional B+R deduction · Atelier Render Engine

Atelier Export SDK

Past loss to deduct · Atelier Export SDKAdditional B+R deduction · Atelier Export SDK

Texture compression method

Past loss to deduct · Texture compression methodAdditional B+R deduction · Texture compression method

Nexus source data

Nexus is calculated as min(1, 1.3 × (A+B)/(A+B+C+D)) separately for each IP right. It never exceeds 1, and it is 0 when A+B is 0 but C or D is not. If A–D are all zero (0/0) some interpretations use 1.0; the button below records that as an explicit choice. The 85% invoice share is a different calculation.

Normally use Expenses: eligible direct R&D costs need an IP right and Nexus category A–D. Shared cost allocation alone is insufficient. Do not move every business expense into A.

Atelier Render Engine

Recorded eligible A–D costs: A: 10400.00 PLN · B: 4000.00 PLN · C: 6000.00 PLN · D: 3000.00 PLN. Nexus: 80%.

Nexus source · Atelier Render Engine

Atelier Export SDK

Recorded eligible A–D costs: A: 5000.00 PLN · B: 1500.00 PLN · C: 1000.00 PLN · D: 0.00 PLN. Nexus: 100%.

Nexus source · Atelier Export SDK

Texture compression method

Recorded eligible A–D costs: A: 0.00 PLN · B: 2500.00 PLN · C: 0.00 PLN · D: 1000.00 PLN. Nexus: 92.86%.

Nexus source · Texture compression method

IP tax exemptions and adjustments

Only IP-specific adjustments. This does not replace your existing PIT or enter other income, payments or refunds.

Individual adjustment amounts

23 · Exempt qualifying income24 · Exempt remaining IP income26 · Addition from an earlier exemption30 · Increase in IP loss32 · Reduction in IP loss36 · Increase in tax base37 · Reduction in tax base39 · Earlier unpaid-receivable deduction42 · Addition to IP tax43 · Deduction from IP tax

0 of 10 adjustment inputs provided.

Taxpayer details and right counts

Needed to complete the annex, but these do not block the financial comparison. Count actual rights, not invoices. Verify which rights belong to this tax year.

SurnameFirst nameDate of birth

Counts by right type and optional grouping

6 · Patents7 · Utility models8 · Industrial designs9 · Circuit topographies10 · Supplementary protection rights11 · Medicinal product registrations12 · Plant variety rights13 · Software copyrights14 · Expectative rights at year end25 · Earlier exemption year

Product/service grouping applies

Only recorded in the annex. The calculation always treats each registered IP right separately and does not group products or services; confirm any grouping with your accountant.

Source tax inputs saved. Existing reports and pins stay unchanged until you generate a draft.

Source calculation rules

Workspace-wide rules affect future report generation. Use from/to dates to limit a rule to a year. They do not edit saved or pinned reports.

REVENUE_SHARE_OVERRIDE · Atelier Render Engine · 85%
REVENUE_SHARE_OVERRIDE · Texture compression method · 100%