Investment deduction
- For tangible and intangible fixed assets (such as patents) used for R&D activities related to new products and advanced technologies that have no negative effect on the environment.
- 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).