TRAF - What SMEs can and cannot benefit from

A brief summary of the most important points regarding the implementation of Tax Bill 17 / TRAF for SMEs. The slides address the following topics:

Old regulation - until the end of 2019
TRAF - An overview (objectives of the TRAF, consequences of the TRAF, key points of the reform)
Profit tax reduction vs. increase in dividend taxation
How does the patent box work? (Implementation and management of the patent box, which intellectual property rights are involved).
Calculation of the special deductions from R & D
Relief limit
Reduction of capital tax