In the late December 2020, the Parliament published Legislation to temporarily increase the deduction for research and development (R&D) up to 130%. The legislation notifies the following issues:
- Company conducts R&D activities for it’s own and R&D activities, which expand the company revenue.
- Research and development (R&D) activities that are introduced and extend the new and existing activities or which have an intension to manage the existing activities.
- R&D activities planned for maintaining the company’s competitiveness and income.