Taxpayers conducting research activities but not having the R&D status may deduct eligible costs from the tax base in the amount of (the only exception are salary costs). Therefore, the CBR status makes the R&D relief even more photo retouching beneficial. With the CBR status, you first deduct the costs incurred for R&D on general principles (including them as tax deductible costs), and then the R&D relief combined with the CBR status entitles you to deduct of the same costs from the tax base again.
Additionally, the costs eligible for R&D relief for entities with the R&D status include depreciation of buildings and structures as well as the costs of expert opinions and advisory services purchased not only from scientific units, but also from other specialized entities. The CBR status means not only tax relief, but also tax exemptions. Having the CBR status also real estate tax in the field of R&D activities (i.e. partial exemption from real estate tax and forestry and agricultural tax). FENG and modular support as a chance to build CBR Under the European Funds for a Modern Economy Program (FENG), it will be possible to use the so-called SMART paths, i.e. modular development support for entrepreneurs.