Investment deduction
- For fixed assets (non-patents) that aim to promote R&D of new products and advanced technologies that are environmentally-friendly.
- Deduction of 13.5% on the investment value (at once), or 20.5% of the annual depreciation (staggered deduction).
- For patents acquired or self-developed by the company, deduction of 13.5% on the investment value (staggered deduction not possible).