R&D Incentives Reference Guide

Date: December 22, 2022

Activities related to research, development, and innovation (R&D&I) are crucial for enterprises. A large proportion of corporations is engaged in research, development, and innovation (R&D&I) activities since an innovative approach is inevitable for long-term success. However, most of them are unfamiliar with the concept of R&D activities in the light of relevant legislation, therefore, missing out on possible cost-cutting prospects through R&D incentives.  The EU has started a number of multiyear R&D framework programs at the European level, over the years, while European countries are opening their own incentive regimes as well. The EU’s rules and definitions should be the foundation for the Member States’ legislation.

Using a cross-border approach, the Andersen European Business Incentives and Tax Credits service line developed a detailed examination of R&D incentives in 24 Member States and in Albania, Switzerland, and the United Kingdom.

This guide is intended to provide simple access to relevant information on research and development definitions and R&D tax incentives in the covered countries.

You can download the guide here