New rules for tax deduction for research and development

Andrea Kleinová

By the end of February, the Senate will finally deal with approving the so-called tax package. In addition to other changes we have already informed you in previous issues of our Crowe news, changes to the use of tax deductions for research and development have been introduced in this amendment through an amendment proposed by the Chamber of Deputies.

Because of the amendment, taxpayers must prepare for the following changes:

  • Introducing the obligation to send the so-called notification of the R & D projects initiated to the tax administrator before their commencement, which will be the decisive moment for the possibility of applying R & D costs;
  • Adaptation of the rules for setting the deadline for the processing of research and development projects (project documentation)
  • Editing the essentials of project documentation

The aim of the new rules is to increase the legal certainty of taxpayers using this institute while avoiding its unauthorized use.

Those who use or plan to use a tax deduction for research and development in the future need not only to react to the change in the rules but, above all, to prepare them well, of course, even before the amendment comes into effect. It can be expected to happen in a relatively short time, namely on the first day of the month following the announcement of the amendment in the Collection of Laws.


Andrea Kleinov√°
Andrea Kleinová
Certified Tax Advisor