The Regional Court in Brno has considered several key issues relating to the utilisation of research and development (R&D) deductions and has come to substantial conclusions.
In response to the current pandemic situation, the government brings another support measure (Document of the Chamber of Deputies no. 1059) that would allow investment incentive recipients to extend the deadlin…
The regional court in Hradec Králové reviewed the legitimacy of calculating the amount of deductions for research and development (“R&D”) by means of ‘calculated expenses’. The court ruled that the Income T…
On Tuesday, 12 March, the Chamber of Deputies approved an amendment to the Income Taxes Act, which also amends rules for applying R&D tax relief. Amendments proposed by the Senate of the Czech Republic were…
Holiday compensation and its utilisation as a research and development (“R&D”) deduction has been a widely debated issue in recent years. The General Financial Directorate refused for such compensation to b…
2016 saw the first drop in the use of the research and development (“R&D”) deduction in the entire 13-year-long existence of this business support. Taxpayers and the expert public noticed increased activity…