TRAF - Special deductions for research and development

With the introduction of the tax bill 17 / TRAF , new regulations apply regarding deductions for research and development costs. Here you will find an overview of the special deductions.

The slides are structured according to:

• Benchmarks of the reform (deductions for research/development costs, deduction for self-financing)
• Calculation of special R&D deductions (example with large and small personnel expenses and contract research)
• Relief limit
• Reduction of the capital tax