Top 5 Countries with the Easiest R&D Tax Relief Claim Process: A Benchmark Analysis

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24th May 2023

“What is Ease of Application in R&D Tax Relief and How is it Calculated in The Benchmark?”

Obtaining R&D tax relief can be daunting: laws and rules change, and paperwork may be complicated or unclear.

In “The Benchmark” Ease of Application is represented as Easy, Medium, or Difficult.

This ‘difficulty rating’ is calculated relative to other international schemes, so an ‘Easy’ rating would mean ‘Easy for a professional with experience in that country’.

Ease of Application considers many factors including claim complexity, benefit acquisition, and potential inquiries.

So here are the five countries that top The Benchmark’s Ease of Application metric.

The Benchmark

“Initiating R&D Tax Credit Applications in France: A Step-by-Step Guide”

In practical terms, it is relatively simple to initiate applications in France.

All you have to do is fill in a Cerfa 2069-A-SD form, which details all expenses, in addition to your tax return.

Once you deduct the R&D tax credit from the corporation tax of the year of the claim, you can carry the excess forward to the next three years.

In some cases, the R&D tax credit can be received directly as a refund (SMEs, JEI, etc.).


“Maximizing R&D Tax Relief for Small and Medium Enterprises in the United Kingdom”

In the UK, to obtain tax relief, it is recommended, but optional, to provide financial and technical justification for the tax claim.

Due to increased scrutiny by HRMC, the tax authority, an accompanying report is highly recommended.

However, delays are relatively short as the company has to apply the tax deduction within 28 days for SMEs and between 3 and 6 months for large companies.


Simplified R&D Tax Relief Application Process in Brazil”

In South America, one country stands out in terms of taxation: Brazil.

Only a self-assessment is required to finalise the application for a deduction.

Because of this, the company simply needs to present a tax exemption certificate for the year requested.

“Applying for R&D Tax Credit in Poland: An Overview of the Process and Timeline”

In Poland, the filling in of an annex to the tax return is necessary to apply for R&D tax credit.

Processing of the application is instantaneous if made at the end of the tax year, but retrospective ones may take 2-3 months if complex.

“The United States: Federal vs. State Level Approval and Application Requirements”

The US regime does not require approval at the federal level, but can be requested at the state level.

It is also relevant to note that the US regime allows for the wider and easier inclusion of R&D projects.

However, a comprehensive form must be completed, including technical and financial information.

The Benchmark

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