R&D tax facilities in (corporate) income tax and wage tax are combined previous message

R&D tax facilities in (corporate) income tax and wage tax are combined

The R&D allowance applied in the income tax and corporate income tax and the R&D tax credit applied in the wage tax will be combined. The R&D allowance in the income tax and corporate income tax will be cancelled and incorporated in the R&D tax credit applied in the wage tax. The combined R&D facility (in the wage tax) will not only take into account personnel costs but also other costs and expenditures.

The current rates will be amended resulting in the following table.

percentages-SO-afdrachtvermindering-en.jpg

For more information, please contact Jan van Tilburg (jan.van.tilburg@fisconti.nl or 070 – 3656617).

 

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