Daňové odpočty na výzkum a vývoj se zapojením nezávislých expertů

Research and Development Tax Deductions with the Involvement of Independent Experts

Independent experts will be involved in the assessment of research and development activities when reviewing the application of the R&D deduction. The tax administration is cooperating with experts from the Czech Technology Agency and the Government Council for Research, Development and Innovation. As part of a pilot project for several ongoing tax proceedings, the relevant experts will prepare an assessment of the substantive nature of the project activity, which will be evidence in the tax proceedings. In view of the confidentiality obligation, the involvement of experts will only be possible with the consent of the taxpayer concerned. The aim of this initiative is to increase the legal certainty and incentive for companies to invest in R&D and to streamline tax proceedings.

The possibility of proving mandatory elements of project documentation should also contribute to increasing legal certainty for taxpayers. Thanks to a recent amendment to the Income Tax Act (§34c(5)), it is possible to prove these requirements by additional means of evidence and thus reduce the risk of a deduction being denied on formal grounds.

More detailed information can be found in the press release of the Tax Administration.

If you are interested in the topic of the R&D deduction, please contact the authors of the article or the EY team you are working with.

Authors:

Martin Hladký

Veronika Kruttová