Intellectual property rights
Intellectual property in Poland is governed by two principle legal acts: the Copyright Act and the Industrial Property Act.
Intellectual property comprises copyrights and industrial property. IP is one of those areas where competitive advantage over other market players can be secured relatively easily. Registration of industrial property rights also provides significant tax benefits:
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industrial property rights, being intangible assets, can be subject to amortization, thus reducing the taxable profits;
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licensing can be the source of income, but it can also constitute an instrument of inter-company structuring of costs.
With these benefits it is surprising how relatively few companies use the IP rights in their business. The purpose of this paper is to provide a quick reference guide in respect of instruments of IP protection available in Poland in order to show various opportunities in that regard.