Scientific and Technological R&D expenditure criteria
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Scientific and Technological R&D expenditure criteria

Scientific and Technological R&D expenditure criteria

The modernization of the eligibility criteria for research and development (R&D) expenditure is an important step towards converging Greek tax rules with international standards. A new joint ministerial decision issued on 29 June 2017 (and published in the official gazette on 11 July 2017) replaces the decision that has applied since 1987, generally incorporating the OECD guidelines (Frascati manual). The new R&D classification criteria align the Greek tax legislation with other EU jurisdictions, enabling a common R&D classification approach for tax super deduction and thus eases the European perspective on the Common Consolidated Corporate Tax Base (CCCTB). The updated definitions and broadened criteria for eligible R&D expenditure apply as from fiscal year 2017.

 

Scientific & Technological R&D Expenditure