Strategizing International Tax Best Practices – by Keith Brockman

Commencing in 2020, a new R&D incentive will be in place for German R&D activities.  This incentive was passed to stimulate its goal of raising R&D expenditures to 3.5% of GDP by 2025.

This incentive is worthy to review, especially as there is certainty re: certification of activities qualifying as R&D upfront, vs. a potential audit dispute years later.

Click to access 2019G_005410-19Gbl_German%20Federal%20Council%20approves%20Research%20Allowance%20Act.pdf

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