Trademark leasing as a tax benefit instrument

Abstract

PURPOSE: This paper examines trademark leasing as a financial and tax instrument in the context of intellectual property management. It analyzes the economic rationale for separating and leasing trademarks, the legal framework governing such transactions, and the tax consequences arising under Polish corporate income tax regulations. The study aims to assess whether trademark leasing constitutes an effective and legally compliant tool for enhancing financial efficiency and tax optimization.

DESIGN/METHODOLOGY/APPROACH: The study applies a doctrinal legal analysis of Polish tax regulations, particularly Articles 15c, 15e, and 16 of the Corporate Income Tax Act, supported by an examination of administrative court judgments and individual tax interpretations. The analysis is complemented by a conceptual discussion of trademark valuation methods and the strategic role of intangible assets in enterprise management.

FINDINGS: The results indicate that trademark leasing may serve as an effective instrument for managing intangible assets and optimizing tax burdens, provided that statutory limitations on debt financing costs and licensing fees are carefully observed. The interaction between multiple tax restrictions significantly affects the deductibility of lease-related expenses. Proper valuation and structural planning are crucial to ensuring compliance and maximizing financial benefits.

RESEARCH LIMITATIONS/IMPLICATIONS: The study focuses on the Polish legal framework and does not provide empirical quantitative analysis. Future research may include comparative studies across jurisdictions, empirical case studies, and quantitative assessments of the long-term financial impact of trademark leasing strategies.

ORIGINALITY/VALUE: Enterprises should integrate intellectual property management into their broader financial strategy and carefully assess the tax implications of leasing arrangements. Proper trademark valuation, compliance monitoring, and alignment with evolving tax regulations are essential to mitigate legal risks and enhance financial stability. Trademark leasing can be a viable alternative financing solution when implemented within a transparent and well-structured legal framework.