11 May 2022
Share on

For more than twenty years, FI Group has been helping companies all over the world to finance their innovation through the management of R&D tax incentives and other financial sources. As such, it seemed natural for us to publish our guide to international R&D tax schemes available for companies willing to achieve competitive advantages through innovation.

Current studies from the OECD highlight that R&D tax incentives directly supported by governments lead to an increase in R&D investments (for businesses of all sizes & sectors), a greater impact on companies’ competitiveness and a decisive social added-value through employment creation. As such, the positive impact of innovation tax incentives is now broadly recognized to such extent that countries such as Germany and Switzerland, known as innovation leaders and without R&D tax systems until recently, launched their own to take advantage of these mechanisms.

The amplitude and magnitude of R&D tax support is inherent to each country; however, it is usually understood that R&D tax incentives seek to impact taxpayers on three levels:

  1. Tax credits and deductions
  2. Social security reductions
  3. Patent Box .

The three of them are complementary schemes that cover all financial aspects of an R&D project’s lifecycle

To identify and leverage opportunities to benefit from such incentives, FI Group has released this guide as a reliable source of information for future claimants. This compilation is an excellent illustration for the reader of our expertise as a specialist in R&D financing. It has enabled us to articulate our experience, gathered with multiple tax administrations and research institutions, in order to share it with our clients, partners and contacts.

This third edition of the international guide covers 20 countries where FI Group operates and follows the same structure for each country: overview of R&D performance, main R&D tax systems, and other incentives which are of the highest value for companies investing in innovation:

  • overview of R&D performance
  • main R&D tax systems
  • other incentives which are of the highest value for companies investing in innovation.

The information was collated in February 2022 using the latest legislative data available at that time. Future versions will be published regularly, following legislative changes.

Download the Guide here.

× How can I help you?