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.
Strategizing Multinational Tax Risks 
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