{"id":4326,"date":"2021-03-05T16:39:52","date_gmt":"2021-03-05T14:39:52","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=4326"},"modified":"2021-10-06T15:21:48","modified_gmt":"2021-10-06T13:21:48","slug":"zmeny-ucinne-pre-zdanovacie-obdobie-roku-2020","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/zmeny-ucinne-pre-zdanovacie-obdobie-roku-2020\/","title":{"rendered":"Changes Pertaining to the 2020 Tax Year"},"content":{"rendered":"<p><\/p>\n<h2><span style=\"font-size: 20px; color: #00a0e3;\">Changes in research and development cost deduction<\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-4327\" src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2021\/03\/vyskum-a-vyvoj-300x168.jpg\" alt=\"\" width=\"300\" height=\"168\" srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2021\/03\/vyskum-a-vyvoj-300x168.jpg 300w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2021\/03\/vyskum-a-vyvoj-768x431.jpg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2021\/03\/vyskum-a-vyvoj-385x216.jpg 385w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2021\/03\/vyskum-a-vyvoj.jpg 825w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\">In research and development cost deduction, the costs covered by the public support may not be deducted. The Amendment allows the inclusion of wage costs which were supported by a contribution provided under the active labour market policy in connection with the declaration of the state of emergency and the mitigation of its consequences.\u00a0 This procedure is a financial support provided under this type of measures as a flat-rate contribution per employee depending on the drop in revenues during the state of emergency (the so-called 3B measure). This is defined in <a href=\"https:\/\/www.danovecentrum.sk\/form\/goto.ashx?t=27&amp;p=4267401&amp;f=3\">Section 30c(5)(a) of the Income Tax Act<\/a>. This procedure will be applies when submitting tax returns after 31 December 2020.<\/p>\n<div class=\"gap\" style=\"line-height: 30px; height: 30px;\"><\/div><\/p>","protected":false},"excerpt":{"rendered":"<p>Changes in research and development cost deduction In research and development cost deduction, the costs covered by the public support may not be deducted. The Amendment allows the inclusion of wage costs which were supported by a contribution provided under the active labour market policy in connection with the declaration of the state of emergency&hellip;<\/p>\n","protected":false},"author":1,"featured_media":4327,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[27,9,33],"tags":[],"class_list":{"0":"post-4326","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-27","8":"category-novinky","9":"category-zakon-o-dani-z-prijmov","11":"category-9","12":"category-33","13":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Changes Pertaining to the 2020 Tax Year - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/de\/zmeny-ucinne-pre-zdanovacie-obdobie-roku-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Novela z\u00e1kona o dani z pr\u00edjmov od 1.1.2021 - Zmeny \u00fa\u010dinn\u00e9 pre zda\u0148ovacie obdobie roku 2020[:en]Changes Pertaining to the 2020 Tax Year[:de]\u00c4nderungen, die f\u00fcr den Besteuerungszeitraum des Jahres 2020 wirksam sind[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Changes in research and development cost deduction In research and development cost deduction, the costs covered by the public support may not be deducted. The Amendment allows the inclusion of wage costs which were supported by a contribution provided under the active labour market policy in connection with the declaration of the state of emergency&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/de\/zmeny-ucinne-pre-zdanovacie-obdobie-roku-2020\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-05T14:39:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-10-06T13:21:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2021\/03\/vyskum-a-vyvoj.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"825\" \/>\n\t<meta property=\"og:image:height\" content=\"463\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/zmeny-ucinne-pre-zdanovacie-obdobie-roku-2020\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/de\/zmeny-ucinne-pre-zdanovacie-obdobie-roku-2020\/\",\"name\":\"[:sk]Novela z\u00e1kona o dani z pr\u00edjmov od 1.1.2021 - 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