Tax relief for research and development activities

For 5 years, businesses have been entitled to take into account specific categories of expenses (so-called eligible costs) incurred for R&D activity in the tax account on two occassions – first, during a current tax year as a tax deductible cost and second, by deducting the same expense from the taxation base in an annual tax return.

Artur Bubrowiecki and Mariusz Tkaczyk present substantial and formal requirements that must be met in order to benefit from this tax relief. The article was publisher in the Automatyka magazine.