The IID is a deduction, the burden of proof lies with the taxpayer. Therefore, the importance of a comprehensive scientific and tax report is obvious…

This correction factor is intended to ensure that the R&D efforts are carried out by the taxpayer or by independent contractors on behalf of the

For several years, the patent income deduction (PID) was the dominant tax incentive for innovation. Since 1 July 2016, this measure has been gradually replaced