The new relief will be available to entrepreneurs conducting R&D activities, whose employees involved in R&D projects devote at least half of their working time per month to this activity.
The new relief will be an addition to the already existing R&D relief, as according to the draft it is to cover only taxpayers benefiting from current preferences related to R&D activity. The new proposal will create an opportunity for companies, which incur losses or have income lower than the R&D deduction available in a tax year, to settle the costs of this activity much quicker - says Agata Nieżychowska, Tax Director at Crowe, for Puls Biznesu.
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