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Securing your IID

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…

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The nexus ratio

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

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Calculating your IID

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

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Savings on payroll

Born at the beginning of 2000, this tax mechanism is one of the most popular with companies. The principle? To create the conditions for your

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Essential categories

In recent years, the legislator has extended the scope of the PTE to “all” companies employing researchers (although there is no definition or degree requirement

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