CGO Legal | Intellectual Property Practice
Intellectual Property Lawyer in Poland
CGO Legal secures the intangible assets that represent the majority of a modern company's enterprise value: trademarks, software copyright, trade secrets, and patents. We support clients across the full IP lifecycle — from clearance searches and registration before UPRP and EUIPO through IT and SaaS contracting, to enforcement before Poland's specialized IP courts. Where most law firms stop at protection, CGO Group goes further: CGO Legal secures legal title to your IP, while CGO Accounting structures the tax side through the 5% IP Box rate and R&D relief.
The strategic advantage
IP protection without IP tax structuring is an incomplete strategy — the 5% IP Box rate and R&D relief only hold up when the legal documentation is built correctly from the start.
IP protection and IP taxation are handled at CGO Group as one integrated workstream, not two disconnected engagements. CGO Legal's registration and contracting work feeds directly into CGO Accounting's IP Box (5% CIT/PIT rate) and R&D relief (up to 200% deduction) filings — so the legal documentation the tax position depends on is built correctly from day one, and clients deal with one coordinated team instead of reconciling separate legal and tax advice after the fact.
- Trademark & design registration
- Software copyright & SaaS contracts
- IP Box & R&D tax structuring
- IP enforcement & litigation
Why Global & Local Businesses Trust CGO Legal with Their IP
Dual Legal & Tax Synergy. IP protection and IP taxation are handled as one workstream. CGO Legal's registration and contracting work feeds directly into CGO Accounting's IP Box and R&D relief filings, so the legal documentation the tax position depends on is built correctly from day one.
Cross-Border Expertise. We register and defend IP rights nationally through the UPRP, across the EU through EUIPO, and internationally through WIPO — coordinating filing strategy so clients don't over-pay for protection they don't need or under-protect markets they're entering.
Specialized IP & IT Litigation. Poland operates dedicated IP Courts (Sądy Własności Intelektualnej) in Warsaw, Poznań, Katowice, Gdańsk, and Lublin, created specifically to handle trademark, copyright, and unfair competition disputes on a faster, more specialized track than general civil courts. Our litigation team appears before these courts regularly.
Tech & Software Sector Focus. A significant share of our IP practice is built around the technology sector: precise B2B developer contracts, SaaS and cloud licensing structures, and the copyright transfer mechanics that keep a software company's IP portfolio clean for investors and acquirers.
Who we advise
Technology companies
SaaS, software, and platform businesses entering Poland or the CEE market — needing clean IP title before fundraising, scaling, or exit.
E-commerce & brand owners
International brands and online retailers protecting trademarks and industrial designs in Poland and the EU against counterfeiting and parallel imports.
R&D-active companies
Companies with qualifying R&D activity seeking to structure IP Box (5% CIT/PIT) and R&D relief eligibility before the tax return deadline.
M&A investors & acquirers
PE funds, VC investors, and strategic acquirers requiring IP due diligence — confirming clean title, valid assignments, and no unresolved third-party claims before close.
Core Intellectual Property Services
Trademark & Industrial Design Protection
Clearance and availability searches, registration with UPRP (Poland) or EUIPO (EU-wide), portfolio monitoring, and representation in opposition proceedings — defending filed marks or challenging conflicting competitor applications.
IT, Software & Copyright Law
Assignment of copyright agreements for commissioned software, distinguishing employment-created works (rights vest in employer by default) from B2B contractor work (explicit assignment required). Also: SaaS and cloud licensing agreements, source code escrow, and end-user license terms.
Trade Secrets & Know-How Protection
Enforceable NDAs and non-compete agreements under the EU Trade Secrets Directive (2016/943), implemented through the Polish Act on Combating Unfair Competition. We also implement internal know-how protection procedures — access controls, confidentiality classification, and exit protocols.
IP Due Diligence & Audits
Pre-transaction IP due diligence for M&A and VC rounds: verifying trademark registrations, confirming software copyright assignments from contractors and departing employees, and identifying unresolved third-party claims against the target's IP portfolio.
IP Enforcement & Litigation
Representation before Poland's specialized IP Courts (Sądy Własności Intelektualnej) — pursuing injunctions, damages, and recall of infringing goods, and defending clients against infringement claims brought by third parties.
Maximize Your IP Value: IP Box (5% Tax Rate) & R&D Relief in Poland
Poland's IP Box (Innovation Box) regime allows income from qualifying IP — including copyright in computer programs — to be taxed at a preferential 5% CIT or PIT rate. Combined with the R&D relief allowing up to 200% deduction of qualifying R&D costs, this is one of the most competitive IP tax regimes in the EU — but only when the underlying legal documentation is structured correctly.
IP Box & R&D Relief: Tax Comparison Table
| Tax Treatment | Standard Rate | With IP Box | With R&D Relief |
|---|---|---|---|
| Corporate income tax (CIT) | 19% | 5% on qualifying IP income | Up to 200% deduction of qualifying R&D costs, applied before IP Box |
| Personal income tax (PIT) | 12% / 32% progressive or 19% flat rate | 5% on qualifying IP income | Up to 200% deduction of qualifying R&D costs, applied before IP Box |
| Qualifying IP required | N/A | Patents, copyright in computer programs, and other IP listed under Art. 24d CIT / Art. 30ca PIT | Underlying R&D activity generating the qualifying IP |
| Compliance requirement | Standard accounting records | Dedicated IP Box ledger (Art. 24e CIT) and nexus ratio calculation | Documented qualifying R&D costs |
Note: proposed legislative changes to IP Box — including a minimum headcount requirement — have been under review but had not been enacted as of this writing. Eligibility should be verified against the current statutory position before relying on it.
Our Proven IP Protection Process
01
IP Discovery & Clearance Search
Audit of existing IP assets — registered and unregistered — and clearance searches to identify conflicting prior rights before any new filing.
02
Strategy & Registration Filing
Optimal filing route determined — UPRP (Poland), EUIPO (EU-wide), or WIPO (international) — or, where registration isn't the right tool, securing the asset contractually.
03
Tax & Commercialization Structuring
Working with CGO Accounting, we build IP Box and R&D relief eligibility into the client's structure and prepare commercial agreements needed to commercialize the IP.
04
Ongoing Enforcement & Monitoring
Monitoring trademark and design registers for conflicting new filings, and representing clients in enforcement action before Poland's IP Courts when infringement occurs.
Frequently Asked Questions
Can a foreign company register a trademark in Poland or the EU without a local office?
Yes. A foreign applicant can file directly with EUIPO for EU-wide protection or with UPRP for Poland-specific protection; a local address for service or a professional representative is generally required for the filing itself, which CGO Legal provides as part of the registration engagement.
How does Polish law protect custom software created by B2B contractors vs. employees?
Copyright in software created by an employee within the scope of their employment generally vests in the employer by statutory default. For software created by a B2B contractor, economic rights generally remain with the contractor unless the contract includes an explicit assignment of copyright clause — a gap we routinely find and correct during IP due diligence.
What is the difference between registering a trademark with UPRP and EUIPO?
A UPRP registration protects a mark only within Poland, while a single EUIPO application secures protection across all EU member states under one filing and one renewal cycle. The right choice generally depends on whether the client's commercial footprint is Poland-specific or pan-European.
Who is eligible for the 5% IP Box tax rate in Poland?
Businesses subject to Polish CIT or PIT that carry out qualifying R&D activity and generate income from a qualifying IP asset — such as a patent or copyright in a computer program — listed in the closed statutory catalog under Art. 24d CIT / Art. 30ca PIT, subject to the nexus ratio calculation and mandatory IP Box ledger. Eligibility is assessed case-by-case.
What remedies are available if someone infringes my intellectual property in Poland?
Available remedies generally include injunctive relief, damages, and orders for the destruction or recall of infringing goods — pursued before Poland's specialized IP Courts. The specific remedy and likely timeline depend on the facts of the case and current court capacity.
Ready to protect and monetize your IP in Poland?
Protecting IP in Poland and the EU is rarely a single filing — it is an ongoing legal and tax structure that needs to hold up under investor due diligence, competitor challenges, and tax audit. CGO Legal and CGO Accounting manage that structure together, from the first trademark search to the annual IP Box tax return.
This page provides general information on intellectual property protection and taxation in Poland and does not constitute legal or tax advice. IP Box and R&D relief eligibility, litigation outcomes, and filing timelines are assessed on a case-by-case basis and are not guaranteed; businesses should seek dedicated legal and tax review of their specific IP portfolio.
