Research tax grant
New law on tax incentives for research and development
(valid since: 01 January 2020)
Who will be supported?
- All taxable companies with R&D activities
- Independent of company size and profit situation
- Irrespective of other subsidies or state aid for the beneficiary R&D project
What is supported?
Solo projects
Cooperative projects
Contract research
Funding is provided exclusively for R&D (up to the prototype stage), not for serial production.
No funding if product or process is already essentially defined
Eligible expenses
- In-house research: wages, as well as expenses of the employer for the future security of the employee
- Contract research: 60 % of the remuneration paid by the beneficiary to the contractor
