R&D in the Mechanical Engineering Industry and the Planned R&D Tax Incentive

R&D in the Mechanical Engineering Industry and the Planned R&D Tax Incentive

The project aims at analysing three issues related to the definition of research and development (R&D) with respect to a planned R&D tax incentive in Germany:

  • Evaluating the practicality of the R&D definition of the Frascati Manual for the specific situation of R&D in the mechanical engineering industry;
  • International examples of how authorities deal with the R&D definition of the Frascati Manual in national R&D tax incentive schemes;
  • Assessing the likely impact of the planned R&D tax incentive in Germany for the mechanical engineering industry.

The analyses are intended to contribute to a list of criteria how the mechanical engineering industry can define R&D in a way that is consistent with the Frascati Manual and at the same time reflects the practice of R&D in the industry.

Project members

Christian Rammer

Christian Rammer

Project Coordinator
Deputy

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Georg Licht

Georg Licht

Research Associate

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Client/Allowance
Cooperation partner