Tax issues in research and development

Nowadays, it is impossible to maintain a business in the long term without innovation and research and development (R&D). However, based on our experience, it can be concluded that a significant proportion of businesses do not take advantage of the tax incentives available for R&D activities, even though these incentives can be applied to several types of tax (local business tax, innovation contribution, corporation tax and, in certain cases, social contribution tax).

Although legislation defines what qualifies as R&D, each innovation can only be judged on its specific content. Previous tax audits have often found that certain activities do not qualify as R&D, resulting in tax deficiencies being identified at quite a few companies. The legislator has therefore made it possible for companies to apply to the National Intellectual Property Office for preliminary or retrospective certification in relation to R&D. It is important to note that the opinion issued by the Office is also binding in the case of tax authority investigations.

Our R&D services include the following:

• we prepare tax calculations on the savings achievable through R&D,
• we prepare a preliminary opinion based on the available documentation,
• We provide ad hoc advice on tax and accounting issues that arise.
• we prepare the application to be submitted to the National Intellectual Property Office,
• If necessary, we request statements from other competent authorities.

Why choose us for preparing position statements and tax assessment applications?

• Our experts have many years of experience in tax law and accounting.
• Our legal experts are also familiar with procedural law, which is essential when submitting procedures and applications.
• We take the burden of maintaining contact with our clients off their shoulders, allowing them to focus on their business activities.
• Thanks to their experience as tax authorities and tax advisors, our experts have extensive experience in the application of tax law and continuously monitor domestic and EU legal practice.
• When representing clients before the tax authorities, we combine this theoretical and practical knowledge with the information provided by our clients to ensure that the proceedings conclude with the best possible outcome for our clients.

If you have any further questions on this topic, our experts are available at the contact details below.