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 and the mitigation of its consequences. 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 Section 30c(5)(a) of the Income Tax Act. This procedure will be applies when submitting tax returns after 31 December 2020.