immediate deduction
R&D expenses are immediately deductible in the year spent, according to section 20a. There is no need to spread as depreciation.
Grants
R&D grants (Innovation Authority) are not taxable income. Expenses financed by a grant are still deductible.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.