Heavy-duty transportation: the electric revolution is underway
Turn Your R&D Spend Into a Structural Tax Advantage.
R&D tax incentives are automatic fiscal benefits granted by governments to companies that invest in qualifying research and development activities. Unlike competitive grants, they do not require an application process, an evaluation committee, or prior approval. They operate as a right, triggered by the nature and volume of your R&D expenditure.
They take several forms: tax credits that directly reduce your corporate tax liability, enhanced deductions that amplify the tax value of your R&D costs, or cash refunds for loss-making companies and SMEs. Collectively, they constitute the largest single source of public support for business innovation worldwide.
« Indirect » refers to their mechanism: rather than transferring cash directly to the company (as a grant does), they reduce the tax burden, achieving the same economic effect through the fiscal system.
Credit rates and regime structures vary considerably by country. This overview covers the main markets where ABGi operates. Actual benefit depends on regime type, company profile, and eligible cost base.
Rates shown are indicative standard rates. Effective benefits depend on eligible cost base, company profile, and applicable deductions. ABGi provides country-specific analysis for each client situation.
20-34 %
Brazil – Lei do Bem
Super-deduction regime for eligible R&D activities. Effective tax benefit varies depending on the level of innovation activity and qualifying expenditure.
15-35 %
30 %
15-25 %
Germany – Forschungszulage
Tax credit on eligible R&D personnel and contract research costs, subject to annual caps. Refundable regardless of profitability.
30 %
Ireland – R&D Tax Credit
Tax credit of 30% on qualifying R&D expenditure. Can be used against corporation tax and, subject to conditions, paid in instalments.
19-38 %
Poland – Ulga B+R
Enhanced deduction of eligible R&D costs from the tax base. Effective benefit varies according to company size, cost category, and corporate tax rate.
20 %
6-20 %
The core eligibility concept across most regimes is anchored in the OECD Frascati Manual definition: qualifying R&D involves systematic work aimed at increasing the stock of knowledge and using that knowledge to devise new applications. Specifically where the outcome is not certain in advance (the « technical uncertainty » criterion).
The most common error: limiting the claim to « pure research » projects with a clear innovation mandate. In reality, incremental improvements to existing products, failed development paths, and cross-functional technical work often constitute the largest under-claimed pool. ABGi’s technical experts work alongside your R&D teams to identify and document the full eligible scope.
In practice, the scope is far broader than many companies assume. Eligible activities routinely include:
The most impactful innovation financing strategies do not choose between tax incentives and direct grants: they combine them.
Understanding the interaction rules is essential to maximising total public support without triggering compliance issues.
ABGi models the optimal stack per project
Minimises tax exposure & audit risk
Maximises total innovation ROI
Our approach goes beyond basic compliance. We treat R&D tax optimisation as a strategic exercise: combining technical expertise, fiscal rigour, and robust audit defence.
Our experts conduct structured interviews with your R&D teams to map all qualifying activities, to capture the full eligible scope across business units, departments, and geographies.
We identify and allocate every eligible cost category applying defensible methodologies to maximise the qualifying expenditure base within the applicable rules.
We produce the technical narratives and supporting documentation that substantiate the claim, written by technical experts to withstand scrutiny from revenue authorities.
In the event of an audit, ABGi represents your position with the tax authority, providing technical expertise and regulatory knowledge. We also maintain the claim as your R&D portfolio evolves year-on-year.
Can R&D tax credits be claimed alongside public grants?
How far back can we claim R&D tax credits?
Can a company claim R&D tax credits on R&D that was not successful?
Does my company need to be in a « high-tech » sector to benefit from R&D tax credits?
Heavy-duty transportation: the electric revolution is underway
Agroecological transition – Challenges and prospects for agricultural machinery manufacturers, seed companies and agrochemicals firms
