IP BOX ReliefMathematics to the Rescue of Lawyers. IP BOX Relief – Eligible Employee Remuneration Costs and Overall Working Time.
May 23, 2024
In a recently issued judgment, the Supreme Administrative Court (NSA) dealt with the concept of general working time. It is essential in determining what part of employees’ remuneration may constitute an eligible cost for the purposes of the IP BOX relief. In accordance with tax regulations, eligible costs include, among others, costs incurred in a given month for remuneration under the employment contract and social security contributions financed by the employer, to the extent that the time allocated to the implementation of research and development activities remains in the employee’s total working time in a given month.
