The Czech Republic has an R&D scheme providing an additional 100% deduction of eligible R&D
costs from the income base, providing a net benefit of 19% on the cost of R&D. A deduction of 110%
is available on any incremental increases in annual R&D expenses.
Although the application process seems relatively easy, the regulatory authorities are rather strict in
the process of the claim justification. Therefore, detailed internal documentation on eligible projects
and eligible costs is strongly advised.