Global

Details

  • Service: Tax, International Corporate Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/19/2012

The Netherlands - Research deduction for 2013 set at 54% 

December 19:  The research and development deduction for 2013 has been set at 54% (up from the current rate of 40%).

The research and development deduction (research-en developmentaftrek (RDA)) of 54% applies for the period 1 January 2013 through 31 December 2013.


The RDA is an additional deduction item for corporate income tax purposes and for businesses regarded as “personal income taxpayers.”


The deduction applies to costs and investments directly attributable to research and development and is available subject to certain conditions. Salary costs do not qualify for the RDA nor, in principle, do costs relating to research and development that has been contracted out to third parties.


Read this December 2012 report prepared by the KPMG member firm in the Netherlands: Research and development deduction for 2013 is 54%




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