{"id":10194,"date":"2026-01-29T10:27:23","date_gmt":"2026-01-29T09:27:23","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10194"},"modified":"2026-01-29T10:27:23","modified_gmt":"2026-01-29T09:27:23","slug":"amendment-to-the-rd-deduction-in-the-context-of-current-case-law","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/amendment-to-the-rd-deduction-in-the-context-of-current-case-law\/","title":{"rendered":"Amendment to the R&#038;D deduction in the context of current case law"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>From the beginning of 2026, tax support for research and development (\u201cR&#038;D\u201d) has been significantly strengthened. Taxpayers can now deduct 150% of the costs incurred from the tax base, up to a limit of CZK 50 million per taxpayer, or per so-called deduction unit within a group of taxpayers. From the wording of the amendment and the related explanatory report, it can already be expected that the classification within a deduction unit may be complicated in practice, especially for taxpayers benefiting from investment incentives or in the case of including joint ventures. Above this limit, the possibility of applying the R&#038;D deduction in the amount of 100% of the costs incurred remains unchanged, as it was before the amendment came into effect. <\/p>\n","protected":false},"author":117,"featured_media":10195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[156,30],"class_list":["post-10194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-research-and-development","tag-direct-taxes"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10194"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10194\/revisions"}],"predecessor-version":[{"id":10196,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10194\/revisions\/10196"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10195"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}