Summary
Taking into account the position taken by the tax authorities, it should be assumed that, in principle, the preferential IP Box tax rate can be applied to income earned from the provision of services involving the provision of SaaS software, regardless of whether or not the agreement provides for the licensing of the software. It is worth remembering, however, that in order to obtain full legal and tax protection for the application of the IP Box relief, so that it is not later challenged by the tax authorities, it is︀ necessary to obtain an individual tax interpretation - which is also emphasized by the Ministry︁ of Finance in its tax explanations on IP Box.