The application of increased tax-deductible costs for income derived from copyrights is an advantageous tax mechanism available to employees performing creative work. It allows a 50% deductible cost rate to be applied to remuneration paid for the transfer of economic copyrights, resulting in measurable tax savings for both the employee and the employer.

Who can benefit from the copyright cost preference?

• This tax preference is intended for employees who, under an employment relationship, perform creative work that results in the creation of “works” within the meaning of the copyright law. It applies, among others, to software developers, R&D personnel, artists, journalists, and individuals involved in audiovisual production.

When can 50% copyright costs be applied?

• The 50% tax-deductible costs may be applied when the employee’s remuneration includes an author’s fee for the transfer of economic copyrights to works created under the employment contract. A key requirement is proper documentation confirming the creation of the work and clear separation of the portion of remuneration constituting the author’s fee.

What are the benefits?

• Applying the 50% tax-deductible costs reduces the tax base, which in practice means higher net remuneration for the employee, without increasing the employer’s costs. This also enables companies to compete more effectively in the labour market by offering more attractive financial packages.